Custom, Excise & Service Tax Tribunal
Commissioner Of Central Excise, Salem vs M/S. Bharat Sanchar Nigam Ltd on 9 October, 2015
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
ST/41311/2013
[Arising out of Order-in-Appeal No.91/2012-(SLM)ST, dated 25.02.2013 passed by the Commissioner of Central Excise (Appeals), Salem]
COMMISSIONER OF CENTRAL EXCISE, SALEM
APPELLANT
Versus
M/s. BHARAT SANCHAR NIGAM LTD.
RESPONDENT
Appearance:
For the Appellant Shri R. Subramaniyan, Adv.
For the Respondent Ms. D. Naveena, AC (AR) CORAM:
Honble Shri D.N. Panda, Judicial Member Date of hearing/decision 09-10-2015 FINAL ORDER NO.41377/2015 Learned Commissioner has found out that the capital goods credit was available to the Respondent when that was used for the purpose of providing Telecommunication Service. The only difference is that there was book transfer of the ownership of the same from one unit to another unit of the division without transferring the capital goods physically.
2. The decision of the learned Commissioner to allow capital goods credit does not appear to be suffering from legal infirmity. Therefore, Revenue appeal fails. (Dictated and pronounced in open court) (D.N. PANDA) JUDICIAL MEMBER ksr 12-10-2015 DRAFT Remarks I II III Date of dictation 09.10.2015 Draft Order - Date of typing 10.10.2015 Fair Order Typing 12.10.2015 Date of number and date of dispatch 13.10.2015 3 ST/41311/2013