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TMI Blog2018 (9) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... o their registered premises even after 180 days - Held that:- The issue is decided in the case of BSNL VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2012 (12) TMI 112 - CESTAT, CHENNAI], where it was held 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 cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the capital goods on which it had availed credit from its registered premises, had not brought it back to their registered premises even after 180 days and the appellant, having not brought back the above capital goods within 180 days had not applied for extension of the period. This, according to the Ld. Commissioner (Appeals), had resulted in suppression of fact of removal of capital goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate appearing for the appellant submits that the issue is covered by orders/judgments in the appellant s own cases, namely, M/s. Bharat Sanchar Nigam Ltd. Vs. C.C.E. 2017-TIOL-2026-CESTAT-DEL, BSNL Vs. CST 2014 (33) S.T.R. 407 (Tri. Chennai); and Final Order No. 43249/2017 dated 21.12.2017. 4. Per contra , Ld. DR Shri. K. Veerabhadra Reddy supports the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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