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May 2008

CENVAT credit

By Puloma Dalal, Bakul B. Mody, Chartered Accountants
Reading Time 1 mins
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II. Tribunal :


4. CENVAT credit :



Vodafone Essar Digilink Ltd. v. CCE., Jaipur-I, 2008 (10)
STR 139 (Tri. – Del).

  •  BSNL provided taxable
    service to the appellant and paid service tax on port and space charges. Credit
    was denied for service tax paid, alleging that BSNL was not liable to pay
    service tax in respect of port and space charges.


It was held that since the payment of service tax by BSNL was
not challenged, credit cannot be denied. Pre-deposit of duty and penalty was
waived and stay petition was allowed.

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