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2013 (5) TMI 28 - AT - Service TaxCenvat Credit of Service Tax paid to BSNL on Access Deficit Charges (ADC) - a facility or a service - Held that:- Not in agreement with the argument of dept. that BSNL is providing only a facility and not any service to the appellant. After classifying the facility provided by BSNL as Telecom services and collecting the service tax under such head, Revenue cannot turn around and argue that that this is not a service. Even otherwise, the service provided by BSNL to the appellant is a Telecom service as defined in section 65 (109a) of Finance Act, 1994. Since this service is required by the appellant for providing output services to appellants customers, it is obviously an input service as per definition at Rule 2 (l) of Cenvat Credit Rules, 2004. Therefore the appellant is entitled to take Cenvat credit on such services. In favour of assessee. Demand of Service Tax on account of common recharge facility with M/s.Aircel Ltd., Coimbatore & Demand of Service Tax under reverse charge on amounts paid to foreign telecom companies for international outbound roaming service - Held that:- Remand the matter to the respondent-Commissioner i.e. Commissioner of Service Tax, Chennai who has already examined similar matter to give a detailed finding whether the issue involved in this appeal is in any way different from the one already adjudicated by Order-in-Original No.68/2011 dt. 30.11.2011 and pass appropriate orders keeping in view the Apex Court’s decision in the case of Jayaswals Neco Ltd. (2006 (1) TMI 133 - SUPREME COURT OF INDIA).
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