2013 (12) TMI 563

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....rovisions of Cenvat credit Rules, 2004. The appellant during 2010-2011 period took service tax Cenvat credit of Rs. 1,97,43,255/- in respect of erection, installation & commissioning services, work contract services and maintenance and repair services availed by them and capital goods Cenvat credit of Rs.72,01432/- in respect of DG sets power interface units (PIU), Battery, switch mode power supply (SMPS), Towers & shelters. Cenvat credit in respect of towers and shelters is Rs. 69,56,535/-. The department issued a show cause notice to the appellant for denial of above mentioned Cenvat credit on the ground that towers and shelters thereof are neither capital goods nor inputs and similarly the DG sets, PIU, SMPS & battery are neither covered....

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....be treated as input services; that the Cenvat credit, in question, therefore, has wrongly been denied; that the appellant have strong prima facie case and hence the requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till disposal of the appeal. 4. Shri Govind Dixit, learned DR, opposing the stay petition pleaded that neither the towers on which the antenna is mounted are eligible for Cenvat credit nor the services availed for erection and installation of towers and for their maintenance and repairs are eligible for Cenvat credit, that the towers are neither covered by the definition of inputs nor the same are covered by the definition o....