https://www.taxtmi.com/caselaws?id=206089 The appeal was allowed, granting the appellant relief as the Tribunal upheld their claim for CENVAT credit on capital goods transferred between BSNL offices within the same circle. The Tribunal determined that the transfer was between offices of the same entity and not akin to a transaction between separate dealers. Consequently, the original authority's decision was reinstated, setting aside the Commissioner's order that had initially questioned the eligibility of the credit. en-us Wed, 23 Feb 2011 00:00:00 +0530 Thu, 01 Sep 2011 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206089 The appeal was allowed, granting the appellant relief as the Tribunal upheld their claim for CENVAT credit on capital goods transferred between BSNL offices within the same circle. The Tribunal determined that the transfer was between offices of the same entity and not akin to a transaction between separate dealers. Consequently, the original authority's decision was reinstated, setting aside the Commissioner's order that had initially questioned the eligibility of the credit. Case-Laws Service Tax Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206089