2024 (12) TMI 351

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.... Ms. Krati Singh and Mr. Aman Singh, Advocates for the Appellant Shri Aneesh Dewan and Shri Narinder Singh, Authorized Representative for the Respondent ORDER P. ANJANI KUMAR The appellants, M/s BSNL, are engaged in providing telecommunication and cellular network services under a license issued under Central Telegraphic Act, 1895; they are registered with Central Excise as input se....

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....int that the cellular operators are not providing input services to each other and such service does not have any nexus with the output service rendered by the telecom operators; the Show Cause Notice dated 31.03.2014 was issued to the appellants and the proposals of the same were confirmed by Commissioner, Central Excise, Panchkula vide impugned order dated 12.09.2014. Learned Commissioner disall....

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.....2023 (SC) and Rosemarta Technologies Ltd. - 2020- TIOL-916-CESTAT-CHD affirmed by Supreme Court vide Order dated 10.07.2023 that Department cannot take contrary stand in proceedings on the same issue for the same assessee. 3. Shri Aneesh Dewan, learned Authorized Representative for the Department reiterates the findings of the impugned order. 4. Heard both sides and perused the records of t....

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....he entire credit taken at one location was taken in one office making it easy for Revenue to conduct verification as may be necessary. The argument of the appellants that the premises where the equipment are used belong to BSNL and not to any other party and it is also used for completion of services originating from Salem also are strong arguments in favour of the appellants. Since Modvat credit ....