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M/s Bharti Hexacom Ltd. Versus CCE, Jaipur

2016 (11) TMI 1005 - CESTAT NEW DELHI

CENVAT credit - telephone services - input service - leased circuit services - Held that: - This is the second round of litigation. In the earlier round of litigation this Tribunal directed the Adjudicating Authority to decide the issue of limitation but the same was not considered. As the facts and records are available before us, therefore, we are having the privilege to decide the issue of limitation. As admitted that the appellant had filed Cenvat credit returns regularly and the same was re .....

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d in favor of appellant. - Service Tax Appeal No. 669 of 2011 - Final Order No. 55137/2016 - Dated:- 15-11-2016 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Manish Gaur, Advocate for the Appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order. The facts of the case are that the appellant is registered with Service Tax Department under the category of tel .....

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erefore, they are not entitled to take Cenvat credit of these services. Further a demand of service tax of ₹ 8,57,850/- sought to be demanded on account of inclusion of value of sim-card sold by the appellant during the impugned period. The matter was adjudicated and demand on both the grounds were confirmed thereafter the matter was travelled up to the Tribunal and the Tribunal remanded back to the learned Commissioner with the following directions :- 5. On perusal of the impugned order o .....

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bmissions of the appellant and to examine the evidence. The appeal is allowed by way of remand. It is made clear that all the issues are left open in denovo proceeding . 2. In remand proceeding despite the direction of the Tribunal, the Adjudicating Authority has not considered all the points raised before this Tribunal in true spirit, but passed the impugned order. Aggrieved from the said order, the appellant is before us. 3. The learned Counsel for the appellants submits that the appellant is .....

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