2011 (3) TMI 676

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....he appellants namely M/s Bharat Sanchar Nigam Ltd have filed this appeal along with a stay application and application for condonation of delay in filing the appeal before this Tribunal. The reason for causing delay in filing the appeal has been stated in their application is that being a public sector undertaking, the applicants have to take clearance from the Committee of Disputes before filing ....

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....mpted) services and has availed CENVAT credit on input, capital goods and input services which are used commonly for both taxable and non-taxable services. AS the appellants were not maintaining separate inventory for taxable and non-taxable services, the appellants were required to utilise the CENVAT credit only to the extent of an amount not exceeding 20% of amount of service tax payable on taxa....

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.... on the input service credit was a bonafide mistake by them and the same has been enumerated in para 6 of the show-cause notice. Therefore, no penalty be imposed on the appellant. He further submitted that the appellants are being a public sector undertaking, there is no personal interest of any of the official for taking excess credit wrongly. 6. On the other hand, the learned DR submitted tha....