9911796707
TMI Blog2024 (10) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... dafone Mobile Services Ltd. on 03 March, 2013. Subsequently, the Appellant had filed a miscellaneous application on 13.10.2023 being Service Tax Miscellaneous Application No.70098 of 2023 whereby they had prayed for change of cause-title from "Vodafone Mobile Services Ltd." to "M/s Vodafone Idea Limited" on amalgamation. Vide Miscellaneous Order No.70099 of 2023 dated 02.11.2023, the change in cause title was allowed. 3. Briefly stated, the facts of the case are that the Appellant is engaged in provision of telecommunication services in U.P. West Circle under Telecom Licences issued by the Department of Telecommunication. Registration with the Service Tax Department was obtained under the category of 'Telecommunication Services', 'Business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CC Rules read with proviso to Section 73(1) of the Finance Act, 1994. Reply to the show cause notice was filed on 10.05.2015. 6. Subsequently, another SCN dated 22.03.2016 was issued for the Period from April 2014 to March 2015. Following order was passed vide the impugned Order-In-Original:- ORDER A. IN RESPECT OF SHOW CAUSE NOTICE C. NO. V(15) Off/Adj/S.Tax/293/ 2014 dated 21.1.2015 (i) I disallow and confirm the demand of CENVAT credit of Rs.56,93,95,643/- ( Rupees Fifty Six Crores Ninety Three Lac Ninety Five Thousand and Six Hundred Forty Three only) and order recovery of the above said demand amount from the party i.e. M/s Vodafone Essar South Limited, 135/1 & 137/1, Mangal Pandey Nagar, Opposite CCS University, Meerut under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssar South Limited, 135/1 & 137/1, Mangal Pandey Nagar, Opposite CCS University, Meerut under Rule 15(1) of CENVAT Credit Rules, 2004 read with Section 76(1) of the Finance Act, 1994. 7. Hence the present appeal before the Tribunal. 8. Heard both the sides and perused the appeal record. 9. We find that the issue in dispute is no more res integra and the Tribunal vide Final Order No.70610 of 2024 dated 04.06.2024 in the case of M/s Bharat Sanchar Nigam Ltd. V/s Commissioner of Central Excise & Service Tax, Meerut-I in Service Tax Appeal No.70318 of 2017 held as under:- "4.8 On the second issue we are of the view that the adjudicating authority has misdirected himself by treating the issue to be one of admissibility of CENVAT credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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