2012 (12) TMI 112

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..... spondent. ORDER Dr. Chittaranjan Satapathy, Technical Member - Heard both sides. The issue involved in both these appeals is similar. The main demand has been made against M/s. BSNL, a Public Sector Telephone Company, on the ground of violation of 2nd proviso to Rule 3(5) of the Cenvat Credit Rules, 2004, as it stood prior to amendment of the said Rule on 01.04.2008, for the reason that the tel .....

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..... o to Rule 3(5) as it-existed at the material time. In any case, the amended Rule 3(5) provides that if any inputs or capital goods are removed outside the premises of the provider of output service for providing such service, there is no requirement for any demand of duty or reversal of credit. Hence, the impugned order is set aside and the appeals are allowed. Both the stay petitions also stand .....

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