https://www.taxtmi.com/caselaws?id=205047 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of M/s. BSNL, allowing the company to claim credit for duty paid on capital goods procured by the Dy. General Manager (Projects) at Salem for secondary switching areas at Trichy, Coimbatore, and Kumbakonam. The Tribunal held that BSNL, as a service tax assessee with registrations at multiple locations, could distribute credit among them. Recognizing BSNL's unified status, the Tribunal found merit in consolidating the credit centrally at Salem. Consequently, the Tribunal waived the predeposit requirement, indicating a strong case on merit for the appellants. en-us Mon, 27 Sep 2010 00:00:00 +0530 Fri, 27 May 2011 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205047 The Appellate Tribunal CESTAT, CHENNAI ruled in favor of M/s. BSNL, allowing the company to claim credit for duty paid on capital goods procured by the Dy. General Manager (Projects) at Salem for secondary switching areas at Trichy, Coimbatore, and Kumbakonam. The Tribunal held that BSNL, as a service tax assessee with registrations at multiple locations, could distribute credit among them. Recognizing BSNL's unified status, the Tribunal found merit in consolidating the credit centrally at Salem. Consequently, the Tribunal waived the predeposit requirement, indicating a strong case on merit for the appellants. Case-Laws Service Tax Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205047