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2016 (11) TMI 318 - AT - Service TaxDenial of CENVAT credit - clip phones, push button phones, line jack and wires & cables installed in the premises of the consumer of the telecommunication service - taking back of equipments to ensure undisrupted service - Held that: - verification is one of the object provided by the statute as to the use of the goods to provide output service. Had the goods come back to the appellant, the appellant would have made other alternative arrangement to provide service with those goods. Therefore, it does not stand to reason as to why denial of CENVAT credit shall be made if the goods cleared shall lie in the premises of the consumer and public places to ensure provision of the output service. The Division Bench has taken a decision in such pragmatic approach looking into the object of the amendment of Rule 3(5) and allowed refund to the appellant in the past. Therefore, as a measure of judicial discipline, it is impractical to differ with that decision for which appeal is allowed.
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