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2017 (12) TMI 1603 - CESTAT CHENNAICENVAT credit - capital goods - duty paying invoices - wrong mention of details - the invoices for the capital goods mentioned BSNL, Puducherry Office, whereas the said capital goods have been despatched and utilized in various exchanges and installations of BSNL, various places at Pondicherry - Held that:- Similar disputes came before the Tribunal in the appellant s own case M/S BHARAT SANCHAR NIGAM LIMITED VERSUS CCE, JAIPUR [2017 (5) TMI 896 - CESTAT NEW DELHI], where it was held that In the absence of any allegation of diversion of capital goods for other than intended purpose or their clearance to third party, the Revenue is not justified in denying credit on such capital goods which are admittedly installed and utilized for providing taxable output service - Credit allowed - appeal allowed - decided in favor of appellant.
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