ESSAR TELECOM INFRASTRUCTURE PVT. LTD. AND ORS. Vs. COMMISSIONER OF SERVICE TAX, MUMBAI-I
LAWS(CE)-2015-4-48
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on April 30,2015

Essar Telecom Infrastructure Pvt. Ltd. And Ors. Appellant
VERSUS
Commissioner Of Service Tax, Mumbai -I Respondents


Referred Judgements :-

CCE V. MODI RUBBER LTD. [REFERRED TO]
J K COTTON SPINNING AND WEAVING MILLS CO LIMITED VS. SALES TAX OFFICER KANPUR [REFERRED TO]


JUDGEMENT

M.V.RAVINDRAN, MEMBER (J) - (1.)THESE two appeals are disposed of by a common order as the issue raised is the same.
(2.)These appeals are filed against Order -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 were issued for demanding the Cenvat Credit so availed by the appellant's interest thereof and also for imposition of penalties. Both the appellants contested the show cause notice on merits, taking a plea that the said towers which are constructed/erected are required for providing of output service namely Business Support Services. Adjudicating authority did not agree with the contentions raised by the appellant. After following the due process of law confirmed demand raised along with interest and imposed penalties.
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