2012 (9) TMI 632

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In this case, there is a delay of seven days in filing the appeal. For the reasons explained in the COD application, the delay is condoned. 2. The case of Revenue in the appeal is that BSNL was providing both taxable services and exempted services and therefore, they should have utilized cenvat credit available to them only to the extent of 20% of the tax payable as provided in Rule 6(3)(c) of C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the case of another service provider came later. Therefore, I waive the requirement of pre-deposit for admission of appeal and I proceed to dispose of the appeal itself with the consent of both the sides. 5. The factual submission that credit is mostly in respect of capital goods needs to be verified by the adjudicating authority. Therefore, the impugned order is set aside and the matter is re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X