TMI Blog2019 (4) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... e service recipient is eligible to avail Credit on the said documents - credit allowed. CENVAT Credit - input services - the towers are constructed in Salem and that the Trichy unit is taking the benefit of these towers for providing output service - Held that:- It appears that this technical difference has not been appreciated by the Department or even by lower adjudicating authority, although there has been no analysis of this response made by the appellant - the service tax has been suffered by the appellants and there is no finding to the contrary. This being so, the disallowance of Credit is unjustified. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 40849 of 2013 - FINAL ORDER NO. 40616/2019 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Salem, but were used by the Trichy unit. Since the Trichy unit of M/s. BSNL was using the facility of the tower, the Salem unit is not eligible for the Credit. 3.2 She pointed out that the ATD memos were inter-office memos and they were not the only documents that were furnished for availing the Credit. The invoices issued by the service provider were also furnished to support the availment of Credit. The Department was of the view that such invoices are not sufficient to prove that the service provider has paid up the service tax to the Government. She submitted that the appellant, who is a service recipient, cannot be denied the Credit alleging that proof has not been produced to establish that the service provider has paid up the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar appearing on behalf of the respondent vehemently argued the matter. He supported the findings in the impugned Order. It is submitted by him that the ATD memos are merely inter-office memos and cannot be made the basis for availing the Credit. 4.2 Further, as per these documents, it is seen that the Engineer of the Civil Division of M/s. BSNL is paying the service tax. It is also submitted by him that the towers so constructed within Salem are utilized for providing output service by the Trichy unit. Therefore, the input service Credit availed for construction of these towers is not eligible to the appellant, who is the Salem unit. 5. Heard both sides. 6.1 The first issue is with regard to the allegation that the documents are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese are not Cell Phone towers, but are Wireless Local Loop (WLL) Towers, which are required for facilitating telephone calls from a landline to a Cell Phone. It appears that this technical difference has not been appreciated by the Department or even by lower adjudicating authority, although there has been no analysis of this response made by the appellant. In paragraph 18 of the impugned Order, the lower appellate authority just brushes aside this claim without any analysis and blandly concludes that the Credit taken on input services used in relation to construction of Cell Phone towers are not eligible. 8. From the foregoing, we are of the considered opinion that service tax has been has been suffered by the appellants and there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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