2019 (7) TMI 569

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....nance of telecom exchange and equipments are taken care of by 'civil and electrical wing' of BSNL and such wing takes care of requirement of more than one SSA as directed by the Corporate Office of BSNL. In the present case, BSNL - Jodhpur controls the repairs and maintenance of 4-SSA, namely Jodhpur, Nagaur, Jaisalmer and Barmer. Now, the appellant i.e; BSNL - Jodhpur has taken cenvat credit of service tax paid on repairs and maintenance services, which has been denied on the grounds that such input services were used by other SSA (Nagaur, Jaisalmer and Barmer) and not by appellant. Hence the present appeal. 2. Learned Counsel for the appellant submitted that all the inputs, input services and capital goods are being used by BSNL in an i....

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....f is supported by the manner in which Rule 3(5) of Cenvat Credit Rules, 2004, is framed. Further, the Hon'ble High Court rejected the submission of the Revenue as being interpretation of rule 3(1)(i), for the reason that Rule 3(1)(i) allows, inter alia, a provider of output service to take cenvat credit of any duty of excise, which is paid on capital goods received by the provider of output service, whereas, there is nothing in the said rule which suggests that cenvat credit would be available to an output service provider, only if, the capital goods in issue, are used in the very same premises. Thus, in nutshell, the Hon'ble High Court held that in case of service provider that capital goods, inputs can be used even outside the registered ....