2011 (2) TMI 486

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....f the original authority dated 27.9.2005 dropping the proceedings initiated in the show-cause notice dated 12.7.2005, was revised and service tax of Rs.2,70,480/- was demanded and penalty imposed. 2. Heard both sides. 3. The dispute relates to eligibility of credit on capital goods taken by Kumbakonam office of BSNL on the ground that the capital goods were procured by the Madurai office of ....

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....ured by them prior to date of registration as a dealer. 6. I have carefully considered the submissions from both sides and perused the records. It is not in dispute that the office of BSNL at Madurai and office of BSNL at Kumbakonam both come under same circle. It is a case of procurement by higher formation and supply to the subordinate formation. On perusal of the records and submissions of b....