Custom, Excise & Service Tax Tribunal
Bharat Sanchar Nigam Limited vs Allahabad on 19 November, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
REGIONAL BENCH : ALLAHABAD
COURT No. I
APPEAL No. ST/50812/2014-CU[DB]
(Arising out of Order-in-Original No. (ST-29/2012) 09 of 2013 dated
29/10/2013 passed by Commissioner of Central Excise & Service Tax,
Allahabad)
M/s Bharat Sanchar Nigam Ltd. Appellant
Vs.
Commissioner of Central Excise
& Service Tax, Allahabad Respondent
Appearance:
Absent on Call for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent CORAM:
Hon'ble Mrs. Archana Wadhwa, Member (Judicial) Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) Date of Hearing : 19/11/2018 Date of Decision : 19/11/2018 FINAL ORDER NO. - 72672/2018 Per: Archana Wadhwa Nobody appeared on behalf of the appellant. Accordingly, we have heard learned A.R. for the Revenue and gone through the impugned order.
2. The short issue required to be decided is as to whether the credit availed on the basis of Advice Transfer Debit (ATD) issued from their head office is admissible or 2 not. Lower Authorities have held that such ATD cannot be considered to be eligible Cenvatable documents in terms of Rule 9 of Cenvat Credit Rules, 2004.
3. We find that the issue is no more res-integra and stands decided by the precedent decisions of the Tribunal in the appellant's own case. Reference can be made to the decision reported as BSNL vs. Commissioner 2009 (14) S.T.R. 699 (Tri.) as also to another decision reported as BSNL 2014 (34) S.T.R. 378 (Tri.-Chennai). Inasmuch as the issue stands decided by the above referred decision in the same assessee's case, by following the same, we set aside the impugned order and allow the appeal with consequential relief to the appellant (Dictated & Pronounced in Court) Sd/- Sd/-
(Anil G. Shakkarwar) (Archana Wadhwa) Member (Technical) Member (Judicial) Lks