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2018 (9) TMI 1063 - CESTAT CHENNAICENVAT credit - capital goods - denial on the ground that the appellant having acquired the capital goods on which it had availed credit from its registered premises, had not brought it back to their registered premises even after 180 days - Held that:- The issue is decided in the case of BSNL VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2012 (12) TMI 112 - CESTAT, CHENNAI], where it was held that If any Inputs or Capital goods are removed outside the premises of the provider of output service for providing such service, there is no requirement for any demand of duty or reversal of credit - appeal allowed - decided in favor of assessee.
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