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2016 (3) TMI 109 - AT - Service TaxSeeking time for submission of Reconciliation Statement - Contravention of Rule 3(5) of Cenvat Credit Rules, 2004 - Appellant did not provide information to the tribunal after so much of adjournments - Held that: BSNL availed Cenvat credit on capital goods as has been described in para 2 of the review order. The revisionary authority noticed that when the capital goods were acquired by the BSNL for installation at the customers’ premises to provide output service that did not come back to its premises within the stipulated period of 180 days. That resulted in contravention of Rule 3(5) of Cenvat Credit Rules, 2004. Also BSNL did not seek permission for extension of time beyond 180 days. Therefore, no further time is provided. - Decided against the appellant
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