2014 (4) TMI 1037

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..... ent : Shri M. Rammohan Rao, JDR ORDER Per Mathew John: The applicants are engaged in the business of providing 'Mobile Telephone Services'. They set up communication towers and base stations for transmission of signals. The issue involved in the appeals filed before us is whether Cenvat credit for angles, channels etc., used in the construction, erection, and installation of towers, for shelter .....

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..... and obtained waiver of pre-deposit of dues for admission appeals on identical issue. In one appeal finally disposed of by the Tribunal in Bharati Airtel Ltd., and Others Vs CST reported in 2013 (29) S.T.R.401 (Tri.-Mum.), the Tribunal disallowed the credit. Against this, the appellants went in appeal to Bombay High Court and Bombay High Court stayed the order vide order dated 28-03-2012 in Centra .....

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..... d Representative places reliance in the case of Maruti Suzuki Ltd reported in 2009 (240 E.L.T.641 (S.C.), Saraswati Sugar Mills Vs 2011 (270) E.L.T.465 (S.C) and Vandana Global reported in 2010 (253) E.L.T. 440 (Tri.-LB) and argues that pre-deposit should be ordered. The decisions referred to by the learned Authorised Representative for Revenue is in respect of manufacture of excisable goods and n .....

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