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    <title>2008 (9) TMI 78 - CESTAT, CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=31768</link>
    <description>The Tribunal remanded the case to the Commissioner of Service Tax for a fresh decision based on the plea of separate registration by the appellant, M/s. BSNL, to avoid excess credit demand under Rule 6(3)(c) of the CENVAT Credit Rules, 2004. The Tribunal allowed the production of a crucial letter dated 14-1-2004 to establish separate registration for the mobile telephone unit. The appeal was allowed by way of remand, emphasizing the importance of considering the plea of separate registration in determining the tax liability of the appellant. The request for out-of-turn disposal of the appeal was rejected to ensure a correct decision based on the separate registration issue.</description>
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    <pubDate>Tue, 23 Sep 2008 00:00:00 +0530</pubDate>
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      <title>2008 (9) TMI 78 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=31768</link>
      <description>The Tribunal remanded the case to the Commissioner of Service Tax for a fresh decision based on the plea of separate registration by the appellant, M/s. BSNL, to avoid excess credit demand under Rule 6(3)(c) of the CENVAT Credit Rules, 2004. The Tribunal allowed the production of a crucial letter dated 14-1-2004 to establish separate registration for the mobile telephone unit. The appeal was allowed by way of remand, emphasizing the importance of considering the plea of separate registration in determining the tax liability of the appellant. The request for out-of-turn disposal of the appeal was rejected to ensure a correct decision based on the separate registration issue.</description>
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      <pubDate>Tue, 23 Sep 2008 00:00:00 +0530</pubDate>
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