2012 (11) TMI 602

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..... edit – Held that:- Restriction to use 20% of the credit in case of non-maintenance of separate Cenvat accounts for taxable and exempted services is only in respect of inputs service credit - matter remanded to original adjudicating authority for verification of the records and to restrict the credit utilisation only in respect of inputs service credit. - E/2890 OF 2009 SM - 217 OF 2012 SM(BR) - D .....

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..... only in respect of the input service credit. He draws my attention to two precedent decision of the Tribunal in the same appellants case being BSNL v. CCE C [2009] 21 STT 127 (Bang.-Cestat) and BSNL v. CCE [Final Order No. A/265/2011, dated 28-3-2011]. It stands held in the said decision that the restriction to use 20% of the credit in case of non-maintenance of separate Cenvat accounts fo .....

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