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M/s Bharat Sanchar Nigam Limited Versus CCE, Jaipur

CENVAT credit - clearance of capital goods as such to different units - goods not received back within 180 days - Rule 3 (5) of CCR, 2004 - Held that: - in the absence of any allegation of diversion of capital goods for other than intended purpose or their clearance to third party, the Revenue is not justified in denying credit on such capital goods which are admittedly installed and utilized for providing taxable output service - Considering the nature of output service provided by the appellan .....

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tative (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 of Cenvat credit of ₹ 12,99,32,128/- from the appellant, on the ground that they have cleared the capital goods as such .....

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g telecommunication services in Rajasthan Telecom Circle and are duly registered with the Service Tax Department. The appellants were discharging service tax in time and were also filing periodical ST-3 returns. After completion of audit of their records, the officers entertained a view that various capital goods on which credits were availed by the appellant were removed from the registered premises to various location in Rajasthan. It was alleged that these capital goods were not returned to t .....

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tered 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 .....

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taken indicating the registered premises, it was alleged that, their clearance to various other unregistered premises will amount to clearance of credit availed goods, as such. By applying the provisions of Rule 3 (5) the credit availed on all these goods were sought to be recovered. We find no legal justification for recovery of Cenvat credit, otherwise duly taken on capital goods by the appellant. Rule 3 provides for credit of duty paid on capital goods for provider of taxable service. The obj .....

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gs against the appellant is by applying the provision of Rule 3 (5) of Cenvat Credit Rules, 2004. First of all, it 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 t .....

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