TaxTMI 
TaxTMI 
2016 (3) TMI 1117
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....vices, such as Consulting Engineers Service, Designer Service, Technical Testing & Analysis Service used for erection of BTS Towers. However, a credit of Rs. 1,23,00,665/- in respect of Optical Fibre Cable Duct falling under Chapter heading 3917 of the Central Excise Tariff Act, 1985 was allowed. Therefore the only issue remains to be decided is credit of Rs. 5,27,136/- and the various input services and penalty of Rs. 25,000/- imposed upon the appellant under Rule 15(1) of the Cenvat Credit Rules, 2004. The Ld. Commissioner while disallowing the credit on aforesaid services observed as under: "The input service namely 'Construction Service' 'Erection & Commissioning Service' are pertaining to creation of the immovable structures, viz., ....
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....onsultancy engineer's service, business auxiliary services and business support services. He submits that these services are directly used for providing the output service. Therefore these services are even covered under the main clause of the definition of input services. He further submits that the Ld. Commissioner firstly disallowed the credit considering the services as Erection, Commissioning and Installation, Design Services, Technical Testing & Analysis service whereas the services are erection, commissioning and installation service, consultancy engineer's service, business auxiliary service & business support services. Therefore, the finding of the Ld. Commissioner is wrong on the basis that the services involved is different from ....
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....put, service therefore he correctly denied the credit. In support he placed reliance on the following judgments: (i) Bharti Airtel Ltd. Vs. Commissioner of C. Ex., Pune-III 2014 (35) S.T.R. 865 (Bom.) (ii) Vodafone India Ltd. Vs. Commissioner of Central Excise 2015-TIOL-2098-HC-MUM-ST 4. I have carefully considered the submissions made by both the sides. I find that the appellant is providing telecom services. They availed Cenvat Credit in respect of construction service, erection, commissioning and installation service, consultancy engineers service & though in the order it was mentioned the design service, technical analysis services. As per the claim of the appellant the Cenvat Credit of Rs. 5,27,136/- is on business auxiliary ....
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....coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services, - (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), insofar as they are used for (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of cl....
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....vice and business support service, which needs verification by the adjudicating authority. However, irrespective of difference of service whether it is design service, technical testing and analysis service or business auxiliary service and business support service, the same for not falling under the exclusion category, therefore the credit cannot be denied on these services. Similarly, the services like erection, commissioning and installation and consultancy engineer's service are also not excluded in the amended definition of input service. Therefore in my considered view, except the construction service and works contract service the credit on other services are admissible. As regard the judgments relied upon by the Ld. AR in the case o....