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TMI Blog2024 (9) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... apital goods as defined under Rule 2 (A) of the said Rules - HELD THAT:- The Tribunal after going through the factual position found that adjudicating authority has given a clear finding that towers and parts and accessories of towers were goods on which Central Excise Duty has been paid by considering them as excisable goods. Further a provider of all output service is eligible for availing credit on duty of excise and service tax paid on capital goods, input and input service, towers and parts and accessories of towers. In addition, providing of output service, the other factual findings referred to by the adjudicating authority was re-examined and the learned tribunal affirmed the view taken by the Commissioner and held that the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 35G of the Central Excise Act, 1944 (the Act) is directed against the order passed by the Customs, Excise and Service Tax Appellate Tribunal Eastern Zonal Bench, Calcutta (the Tribunal) in Service Tax Appeal No. 265 of 2011 dated 28th June, 2023. The respondent is Bharat Sanchar Nigam Limited (BSNL). Show-cause notice was issued to the respondent on 23rd November, 2009 proposing to recover the credit which they had availed on the ground that the credit was availed on Towers and parts of accessories of towers falling under Chapter 73 of the Central Excise Tariff Act, 1985. The show-cause notice proposed to disallow the same on two grounds; namely, that the respondent BSNL purchased the towers and parts and accessories of towers and av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not provide any taxable service and/or manufactured any dutiable final product and, accordingly, in terms of the Rule 7 of the CENVAT Credit Rules 2004 credit of service tax attributable to service used in a unit exclusively engaged in manufacture of exempted goods or provider of exempted services cannot be distributed. The show-cause notice was adjudicated by the Commissioner and the demand raised in the show-cause notice was dropped by the Order-in-Original dated 29th March, 2011. 5. Aggrieved by the same the revenue preferred appeal before the Tribunal. The Tribunal carefully noted the submissions made by the revenue and concurred with the view taken by the Commissioner for dropping the proposal in the show-cause notice. 6. The Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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