TMI Blog2017 (5) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... ered premises - demand of credit set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51360 of 2014 - Final Order No. 53309/2017 - Dated:- 16-5-2017 - Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Vineet Kumar Singh, Advocate for the Appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER Per. B. Ravichandran The appellant is aggrieved by the order dated 29/11/2013 of Commissioner of Central Excise, Jaipur. The appellants are engaged in providing telecommunication service liable to service tax. They have availed duty credit on various capital goods procured by them. The dispute in the present appeal relates to demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents were installed, in the application for registration. All the equipments were installed in the telecommunication circle registered for payment of service tax. Only the name of the nodal officer is shown in the registration application. In the present case, the appellant has taken registration in the name of BSNL, CMTS, Jaipur and this office covers all the places where these capital goods were installed for providing telecommunication services. 3. The learned AR reiterated the findings recorded in the impugned order. He submitted that as per Cenvat Credit Rules, the capital goods should be used by the assessee in the registered premises if the goods on which credit has been taken is removed without reversal of credit, the same is in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not recorded that all such capital goods have been in fact physically received by the appellant in a single registered premises only and thereafter these goods have been cleared as such to various locations in Rajasthan. It is apparent that these equipments and capital goods were to be installed in various far away locations from Jaipur and as such it is not incorrect to assume that in many such cases the equipments were dispatched by the supplier to the place of installation directly. However, the Revenue did not raise objection in the present proceedings regarding credit availed on such goods by the appellant. The recovery now sought to be made is on the presumption that all capital goods have been received to a registered premises and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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