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2016 (3) TMI 1251 - AT - Service TaxCENVAT credit - duty paying invoices - appellant had taken Credit on the basis of Advice of Transfer Debit issued by the Central Telephone Store Department of the appellant, supported by Xerox copies of the original invoices - Held that: - the issue is no more res-integra, and has been decided in the case of Bharat Sanchar Nigam Ltd. Erode Versus Commissioner of Central Excise, Salem [2013 (12) TMI 742 - CESTAT CHENNAI], where it was held that considering the commercial practice which was necessary for efficient procuring the equipment in question, this procedural lapse cannot be considered as a reason to deny Cenvat credit involved. The re-conciliation is not done before the Court below - the adjudicating authority directed to pass a fresh order by following the decision of this Tribunal in the case of M/s B. S. N. L. Vs. CCE - appeal allowed by way of remand.
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