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TMI Blog2017 (12) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... R) for the Respondent Per: Archana Wadhwa The only dispute in the present appeal is with reference to credit on capital goods availed by the appellants. The Revenue denied the credit only on the ground that the invoices for the capital goods mentioned BSNL, Puducherry Office, whereas the said capital goods have been despatched and utilized in various exchanges and installations of BSNL, various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 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 objection of the Revenue in the present case is found to be on technical basis only. Admittedly, there is no allegation against the appellant that credit was availed on any ineligible c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 thereafter were cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit availed capital goods should be installed/available in a single registered premises. The appellants are paying service tax on services rendered from various premises using these capital goods. Such payment of service tax is being accepted by Revenue. For providing such output service the capital goods on which credit has been availed were used. As such, we find no justification to deman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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