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TMI Blog2018 (10) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... llant: Mr. Sandeep Mukherjee, CA Present for the Respondent: Mr. Sanjay Jain, DR ORDER PER: RACHNA GUPTA Miscellaneous Application praying for recalling of the Order dated 28.02.2018 heard. It is submitted on behalf of the applicant that the absence was for the reason of not receiving any notice by the impugned date i.e. 28.02.2018. The said submission is apparent as correct from the recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various input services and had also utilized the same towards payment of their service tax liability. The said credit was availed on Interconnect Usage Charges (IUC) by the other telephone service providers. Department alleged that the said interconnection of telephone network of BSNL to any other private network operators came into the net of service tax w.e.f. 01.06.2007. Resultantly, the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e perusal of decision relied upon by the appellant shows that the issue herein is absolutely identical as that of the issue involved in the said case. The perusal of that decision makes it further clear that the said issue is no more res integra. Tribunal Chandigarh has relied upon the decision of BSNL's own case reported in 2012 (28) S.T.R. 624 (Tri.-Chennai): "We have considered arguments on bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in favour of the appellants. Since Modvat credit is a substantial benefit, we are of the view that the impugned credit should not be denied on account of procedural defects of minor nature as pointed out by the Revenue. Therefore, we hold that the impugned order is not maintainable. So, we set aside the order and allow the appeal." 4. Relying thereupon we allow the impugned Appeal. [Dictate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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