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TMI Blog2024 (11) TMI 1221X X X X Extracts X X X X X X X X Extracts X X X X ..... icable service tax and availed CENVAT Credit of inputs, capital goods and input services used in the course or furtherance of business. 2.1. During the course of audit of the records of the Appellant for the underlying period, the audit team made certain observations regarding availment of CENVAT Credit by the Appellant. On the basis of the said observations, a Show Cause Notice was issued to the appellant alleging wrong availment of CENVAT Credit on the following inward supplies: a. Services of transportation, procurement and filling of diesel b. DG sets and tower dismantling services 2.2 The said Notice was adjudicated by the Ld. Additional Commissioner vide Order-in-Original dated 30.04.2014, wherein CENVAT Credit of Rs. 41,91,154/- availed on services of transportation, procurement and filling of diesel and CENVAT Credit of Rs. 26,729/- availed on DG set and tower dismantling services, were disallowed as ineligible credit. 2.3. On appeal, the disallowance of credit was upheld vide the impugned order. 2.4. Aggrieved against the disallowance of the said credits, the Appellant has filed this appeal. 3. It is the submission of the Appellant that the impugned order has uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. They contend that the impugned order has incorrectly understood the scope of services and tried to reclassify the same as GTA at the end of the Appellant, to deny the eligible credit. Therefore, the appellant submits that the CENVAT Credit on such business support services ought not be denied to them. 3.3. The Appellant has further submitted that the issue is no more res integra as this Tribunal has already decided the same issue of the Appellant for the prior period viz. April 2011 to December 2011 and allowed the CENVAT Credit on such services in the case of M/s. Bharti Hexacom Limited vs. Commissioner of Central Excise and Service Tax [Final Order No. 77058 of 2024 dated 10.09.2024 in Service Tax Appeal No. 75111 of 2015 - CESTAT, Kolkata]. 3.4. The appellant also placed reliance on the following decisions, wherein the credit on identical services has been allowed to the assessees: a. Idea Cellular Ltd. v. Commr. of ST, Mumbai, [2016 (9) TMI 1136]. b. B4S Solutions Pvt. Ltd. v. CCE, Ghaziabad, [2018 (4) TMI 964 - CESTAT Allahabad] c. Vodafone Essar South Ltd., v. CCE, Meerut-I, [2017 (51) S.T.R. 77 (Tri. - All.)] 3.5. Therefore, the Appellant submits that CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rpretation of statute. In this regard, the appellant placed their reliance on the following decisions: a. Amit Metaliks Limited v. Commr. of Central Excise, Bolpur [2023 (11) TMI 721 - CESTAT Kolkata] b. Reliance Jio Infocomm Ltd. v. CCE & CGST Belapur, Navi Mumbai [2024 (9) TMI 239 - CESTAT Mumbai.] 6. Thus, the Appellant have prayed for setting aside the demands confirmed in the impugned order and allowing their appeal. 7. The Ld. Authorized Representative of the Revenue reiterated the findings in the impugned order. 8. Heard both sides and perused the appeal documents. 9. We observe that the issues to be decided in this appeal is whether the Appellant is eligible to avail CENVAT Credit on the following inward supplies: - A. Services of transportation, procurement and filling of diesel. B. DG set and tower dismantling services. 9.1. Regarding availment of CENVAT Credit of Rs. 41,91,154/- on the services of transportation, procurement and filling of diesel by the appellant, we observe that that the DG sets are necessary for running of the cell sites and providing the telecommunication service by the appellant. For continuous running of the DG sets, diesel should alway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port Services. 5.1. They also contend that on perusal of the agreement as a whole, it is clear that these services qualify as 'business support services' and the Appellant used such services in the course and furtherance of business. Thus, the Appellant submits that they are eligible to avail CENVAT Credit of service tax charged on such business support services. ............................................................................ ............................................................................ 12. Regarding Services used for transportation, procurement and filling of diesel for the period from April 2011 to December 2011, we observe that during the underlying period, the Appellant have outsourced the said activity of performing Operations & Maintenance to service providers who were responsible to ensure upkeep of cell site including the DG sets . Diesel is always required for the running the DG sets. Thus, as a part of providing operations & maintenance services, the service providers procured, transported and filled diesel in the DG sets to ensure their continuous operation and sustenance of the cell site. On such activity of procurement, transportatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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