2013 (11) TMI 611

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.... Per : Mr. M.V. Ravindaran; This stay petition is filed for the waiver of pre-deposit of an amount of approximately Rs. 4.62 Crores confirmed as ineligible cenvat credit availed with interest and equivalent amount of penalty. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that appellant herein has availed cenvat credit of service tax paid by various ser....

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.... be allowed. It is also his submission that credit has been taken on the services rendered for erection of transmission towers, which is ineligible. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that the definition of input service on which the credit can be availed is found at Rule 2 (l) of the Cenvat Credit Rules, 2004. We find that the sa....