2016 (11) TMI 318

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..... counsel explains that clip phones, push button phones, line jack and wires & cables installed in the premises of the consumer of the telecommunication service cannot be taken back by the appellant service provider as a major telecommunication agency in public sector to ensure undisrupted service. It is known on record to Revenue that these goods have not gone elsewhere but all along lying in the p .....

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..... umer without frustrating the object of the statute. Therefore, no grant of CENVAT credit is nothing but an attempt to cause disruption to public service. Therefore, following the decision of the Division Bench as judicial discipline, this Bench may also allow appropriate relief to the appellant. 2.  On the other hand, Revenue supports the adjudication and says that the goods did not come fro .....

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