2010 (9) TMI 664

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..... ndent. [Order per : Chittaranjan Satapathy, Member (T)] . - Heard both sides. The appellants M/s. BSNL is a public sector undertaking, which provides telephone services. They have installations all over the country. The present case relates to the jurisdiction of the Dy. General Manager (Projects) at Salem having control over secondary switching areas at Salem, Trichy, Coimbatore and Kumbakonam. .....

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..... le is a service tax assessee, though its different units have taken service tax registration at different places, prima facie they are eligible to take credit in respect of capital goods received at the secondary switching areas in the jurisdiction of the DGM (Projects), Salem, centrally at one place namely Salem. Hence, we are of the prima facie view that the appellants have a good case on merit, .....

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