TaxTMI 
TaxTMI 
2020 (7) TMI 54
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.... Advice Note are valid documents as specified in Rule 9 of Cenvat Credit Rules, 2004. The department was aggrieved against the dropping of the demand of Rs. 4,25,67,073/-. 2. Briefly stated the facts of the case are that the respondent assessee namely M/s.Bharat Sanchar Nigam Limited (M/s.BSNL) are engaged in the business of providing 'telephone services'. They had a system of procuring capital goods necessary for providing their services centrally by a designated authority being NE-II Circle of M/s.BSNL for all the Secondary Switching Areas (SSA) such as Nagaland, Manipur and Arunachal Pradesh. The Designated Authority was Controller of Telecom Stores, Depots, North-Eastern II Circle, Dimapur. After procuring the goods and making payments....
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....ocuring office did not get registered as a dealer as per Rule 9 of Central Excise Rules 2002 which is made applicable for the purposes of Cenvat Credit Rules, 2004. However, necessary documentation has been done inasmuch as all the invoices against which procurements were made are available and also Transfer Advice (TA) has been communicated to the concerned office where credits were taken. He further submits that since the fact of procurement of capital goods is not disputed and the duty paid thereon is also not disputed and the use of the capital goods in providing taxable services is also not disputed, the adjudicating authority has rightly dropped the proceedings as proposed in the show cause notice. He further prayed that the appeal fi....
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....mount of Rs. 23,41,689.00 of previous year (2004-05). Having the unavailed balance amount of Rs. 23,41,689.00 been excluded, remaining amount comes to Rs. 1,58,92257.00 which comprised Cenvat credit of Rs. 94,45,283.00 on capital goods and Customs duty of Rs. 64,46,974.00 on imported goods from Nortel Network. Further Rs. 94,45,283.00 also included Edu. Cess of Rs. 32,317.00 on capital goods which had been wrongly debited to Cenvat credit head instead of Edu. Cess head. 4.3 From perusal of the copies of Invoices it is evident that during the year 2005-06 the assessee had taken Cenvat credit of Rs. 94,12,966.00 on Capital goods and Cenvat credit of Rs. 64,46,974.00 on imported goods from Nortel Network which are corroborated by the figure....