9911796707
TMI Blog2008 (9) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... e services unit (appellant-unit) on the basis of the fact that the two units had no common billing/accounts – held that BSNL should be treated as a ‘person’ different from the landline unit – matter remanded to be decided after considering the documents on record - S/219/2007 - 1032/2008 - Dated:- 23-9-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri S. Ignatius, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand of Rs. 7,77,54,952/- equivalent to the credit taken in excess of 20% of tax liability [this limit prescribed under Rule 6(3)(c) of the CENVAT Credit Rules, 2004]. In this appeal, one of the grounds raised by M/s. BSNL is that they should be deemed to have had separate registration for their landline unit and mobile services unit (appellant-unit) on the basis of the fact that the two units ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel has, on this basis, argued that it is necessary that the appellants be permitted to bring the above documents on record for a correct decision on the substantive issue. Opposing this application, it is submitted by the learned SDR that the above plea of separate registration was never raised before the Department, whether in the reply to the show-cause notice or otherwise before the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re a demand is sought to be raised' on CMTS under Rule 6(3)(c) ibid. We do not want the Department to raise a basically erroneous demand on the appellants. Therefore, we are of the view that the matter requires to be remanded to the Commissioner of Service Tax for fresh decision. In order to enable him to reexamine the case in the light of the plea of separate registration, we have got to permit t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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