2010 (9) TMI 664

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..... r providing out put service and that the same should be received in the premises of the provider of the out put service - Service tax assessee having taken registration at multiple locations can distribute the credit available to it to different locations - BSNL as a whole is a service tax assessee, though its different units have taken service tax registration at different places, prima facie the .....

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..... elates to the jurisdiction of the Dy. General Manager (Projects) at Salem having control over secondary switching areas at Salem, Trichy, Coimbatore and Kumbakonam. The impugned capital goods were purchased by the DGM (Projects) at Salem and the credit in respect of duty paid on such goods was taken at Salem. The department s case disallowing the credit is based on the fact that the impugned capit .....

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