2012 (9) TMI 632

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....arma for the Respondent. ORDER 1. In this case, there is a delay of seven days in filing the appeal. For the reasons explained in the COD application, the delay is condoned. 2. The case of Revenue in the appeal is that BSNL was providing both taxable services and exempted services and therefore, they should have utilized cenvat credit available to them only to the extent of 20% of the tax....