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TMI Blog2013 (10) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... hicle Maintenance Charges 4,85,636 5,89,052* Pest Control 4,96,214 2,274 Construction Service 1,31,17,823 --- Rent a Cab Service 70,78,281 63,73,125 Total 2,56,64,878 78,75,137 Penalty Imposed 2,56,64,878 78,75,137 *Credit availed pertains to services received prior to 31/03/2011 2. Revenue was of the view that the above services could not be considered as 'input services' and for that reason show cause notices were issued. On adjudication, amounts of Rs.2,56,64,878/- and Rs.78,75,137/- stand confirmed against the applicant along with interest and penalty. 3. Aggrieved by the order of Commissioner, appellants have filed the present appeals along with stay petitions. 4. The learned advocate submits that o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (29) STR 401. 7. We have considered arguments on both sides. The decision in the case of Vodafone Essar South Ltd. & Others in Stay Order No.339-344/10 dt.2.8.2010 dealt with the question whether credit could be taken on constructionservice related to cell towers. Subsequently the Hon. Bombay High Court has given stay in respect of denial of Cenvat credit on even inputs used for construction of towers in the case of Bharti Airtel Ltd. [2011 (21) STR J79 (Bom.).We further note that Andhra Pradesh High Court in the case of CCE Visakhapatnam Vs Sai Sahmita Storages (P) Ltd. - 2011 (270) ELT 33 (AP) has held that credit of duty paid oninputs used for constructing immovable property used for providing taxable service can be allowed. Further the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s which got excluded from definition of 'input services' from 01-04-11 for the reason that services were received prior to 01-04-11 though bills were received after 01-04-11. This issue is not raised in SCN and adjudicated. So we are not expressing any view on this matter.
10. In view of the discussions above, we follow the earlier stay order (supra) and grant waiver of pre-deposit of dues arising out of the impugned order for admission of appeals. There shall be stay on collection of such dues during pendency of the appeals. Both the stay applications are allowed.
11. Registry is directed to link these appeals with appeal Nos.ST 244/10, ST/301/10, ST/622/10, ST/623/10 and ST/634/10.
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