TaxTMI 
TaxTMI 
2015 (6) TMI 544
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....rder-in-Original No. 33/ST/SB/2011-12 dt. 29.2.2012 and OIO No. 68/ST-II/RS/2013 dt. 31.10.2013. 3. Relevant facts that arise for consideration are the appellants herein are providers of Telecom Infrastructure. They owned and lease out the towers to various telecom companies. They discharge the service tax liability under the category of Business Support Services. Appellant herein availed Cenvat Credit of the Central Excise duty paid on the capital goods and the input services utilized by them for constructing / erecting the towers which are either ground based towers or roof top towers. Lower authorities were of the view that the Cenvat Credit availed by the appellant is inadmissible. After conducting investigation, show cause notices w....
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....structed/erected are immoveable goods and cenvat credit cannot be availed. 5. Ld. AR would submit that the appellants herein had created an immovable property i.e. towers and the same cannot be considered as inputs for providing output services. It is his submission that the appellant had created immoveable property which cannot be considered as being used for providing of output service, as the said towers have been embedded in the earth and cannot be removed easily without wear and tear. He would submit that Hon'ble High Court of Bombay in the case of Bharti Airtel Ltd. Vs. Commissioner of Central Excise, Pune-III 2014 (35) STR 865 (Bom.) was considering the issue of eligibility to avail Cenvat Credit on the towers as capital goods....
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....unsel rejoinder would only submit that as per Section 94 of the Finance Act, 1994, Rules could have been framed for direct "consumption" of the services for output services, to consciously, legislature in the definition of input services but Cenvat Credit Rules have used the word "use" which would mean that the legislature wanted to give a practical meaning as to the eligibility to avail Cenvat Credit on inputs, capital goods and input services to the output service provider. It is the submission that order of Tribunal in the case of Mundra Port & Special Economic Zone Ltd. (supra) as cited by learned D.R. is set aside by the Hon'ble High Court of Gujarat in an unreported judgement dated 29.04.2015 and undertakes to submit a copy of jud....
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....ed the judgment of the Hon'ble High Court of Bombay in the case of Bharti Airtel Ltd. The Bench after considering all the submission made by the Ld. AR, which were the same as is being canvassed today before us by the Ld. AR, discarded arguments made by the Ld. AR for the reliance placed on the judgment of the Hon'ble High Court in the case of Bharti Airtel Ltd. by recording the following: "In both the appeals, the appellant has claimed support in the above context from the following decisions:- (i) Indian Copper Corporation Ltd. vs. Com. Of Commercial Taxes [1965 (16) STC 259 (SC)] (ii) J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. STO [ 1997 (91) E.L.T. 34 (S.C.)] (iii) Jawahar Mills Ltd. vs. CCE [1999 (108) E.L.T....