2019 (1) TMI 1819

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..... ate, for the Appellant. Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for the Respondent. ORDER [Order per : Anil G. Shakkarwar, Member (T)]. - After hearing both the sides duly represented by Learned Advocate Shri Vineet Kumar Singh on behalf of the appellant and Learned AR Shri Sandeep Kumar Singh on behalf of the Revenue, we note that in the present case the appellant is providing 'Tel .....

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..... . The said inter-operator billing and accounting system used to raise and settle bills among different telecom operators. Whenever the other telecom operator provided interconnection usage to the appellant, they raised bill on the appellant and such bill was processed at inter-operator billing and accounting system. The said office also known as IOABAS used to take Cenvat credit of Service Tax pai .....

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..... and appreciating the facts on record on hearing from Learned AR for Revenue and on perusal of record, we note that IOABAS is part and parcel of the BSNL and appellant is also part and parcel of BSNL and it is only a separate section created for handling work as per the guidelines of Telecom Regulatory Authority of India. We note that from the same IOABAS, Revenue has accepted payment of Service T .....

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