2016 (4) TMI 778

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.... This is an appeal filed by M/s. Bharat Sanchar Nigam Limited, Salem, Telecom District Salem, against the order of the Commissioner (Appeals) dated 17.06.2013. 2. Brief facts of the case are that the appellant are providers of taxable service under the category of "Telecommunication Service" and availed CENVAT credit of Rs. 5,79,972/- on the basis of improper documents. A Show cause notice was ....

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....cate appearing on behalf of the appellant company submits that the period of dispute is from April, 2008 to September, 2009 and the fact of receipt of service, payment of service tax along with service charges and the input invoices as per Rule 9 of the CER, 2004, have not been disputed by the department during the audit of the accounts of the appellant. The appellant had submitted sufficient docu....

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....stries, reported in 2013 (295) ELT 177 (SC). 4. The Ld. AR, Ms. Indira Sisupal, AC, appearing on behalf of the Revenue reiterated the findings of both the authorities below and submits that the appellants have contravened the provisions of Rule 2(l), 3(1) and 9 of Cenvat Credit Rules, 2004 in as much as they have availed Cenvat credit of Rs. 5,79,972/- without due verification and diligence. Th....

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....ove that the credit availed on the basis of such documents was in order. 6. A precisely opposite stand was taken by the appellant in Ground No. 9 of their Grounds of Appeal filed before this Forum. The said ground is reproduced: "The appellants furnished the copies of Registration Certificates and copies of GAR-7 (pages 44-68 of the paper book) for payment of service tax by the service....