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2010 (10) TMI 266 - AT - Service TaxWaiver of pre-deposit - CENVAT credit - Contention raised by the appellants in response to the show cause notice that erection of tower was absolutely necessary for mounting antenna thereon in order to enable the antenna to transmit the signal - The tower is essentially embedded in the earth to have proper strength and stability to such tower - The same cannot be moved to different places unless it is dismantled and in the process, some of its parts being damaged, it cannot be removed to different places by retaining its character as the tower - The authorities finding regarding suppression of fact of availment of credit on the items used in erection of tower and on that ground, the credit having been denied, prima facie, do not find any fault with the said finding - Do not find any Prima facie case having been made out for waiver of the amount demanded under the impugned order.
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