2018 (4) TMI 1404

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....Choudhary  The appellant Bharat Sanchar Nigam Limited is in appeal against the rejection of Cenvat Credit of Rs. 15,26,666/- with respect to capital goods and Rs. 14,81,994/- disallowed in respect of input service along with equal amount of penalty under Rule 15 of CCR read with Section 78 of the Finance Act. 2. Heard the parties. 3. Upon considering the rival submissions and the appeal re....