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M/s Bharat Sanchar Nigam Ltd. Versus CCE, Visakhapatnam

2016 (6) TMI 618 - CESTAT HYDERABAD

Levy of penalty - Cenvat Credit - duty paying documents - removal / transfer of capital goods to SSAs - Held that:- The appellant ought to have paid the duty or reversed the credit availed when the capital goods were transferred. The appellant has re .....

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eevi, C.S., Member (Judicial) Shri K. Nagaraja Rao, Advocate for the Appellant Shri Chatur Singh, Assistant Commissioner (AR) for the Respondent ORDER The appellant, BSNL is registered with service tax department and are also availing facility of CEN .....

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confirmed demand on two counts. (i) Demand of ₹ 21,62,259/- was confirmed as the appellant had failed to produce proper cenvatable documents. (ii) Demand of ₹ 12,45,185/- was confirmed being the credit taken by appellant on capital goods .....

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ja Rao, submitted that he is not contesing the amount of ₹ 21,62,259/- as the appellant is not able to produce the Central Excise Invoices. He submitted that the confirmation of credit of ₹ 12,45,185/- is on the ground that appellant avai .....

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provider of output service, shall pay an amount equal to the CENVAT Credit taken on such capital goods or reverse the credit. The appellant transferred certain capital goods to other SSA units after taking credit. The appellantss case is that initia .....

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e transferred. The credit was not availed by other SSAs also. After passing of order in original, the credit attributable to transfer of capital goods was paid/reversed by appellant. The other SSAs have then taken credit. That, therefore the demand i .....

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