2013 (12) TMI 429

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....ppellant. Shri K.K. Jaiswal, SDR, for the Respondent. ORDER A part of service tax stands confirmed against the applicant/appellant by denying the benefit of modvat credit of service tax paid on construction service obtained for construction of towers and shelters etc. The said credit stands denied on the ground that output service being provided by the appellant i.e. telecommunication ser....

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....e assessee for importing various components of the towers. The adjudicating authority has denied the credit on the gound that the said services cannot be held to be C & F service. However, he has nowhere stated that the manpower supply service and C & F service under which category the same would fall. Whatever name Revenue give to the said services, the same stands admittedly availed by the appel....