BSNL Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THIS is an appeal against the order of the Commissioner No. 02/2007 (Revision) dated 30 -7 -2007 by which order of the original authority dated 27 -9 -2005 dropping the proceedings initiated in the show -cause notice dated 12 -7 -2005, was revised and service tax of Rs. 2,70,480/ - was demanded and penalty imposed.

(2.) Heard both sides.

(3.) THE dispute relates to eligibility of credit on capital goods taken by Kumbakonam office of BSNL on the ground that the capital goods were procured by the Madurai office of BSNL and transferred to Kumbakonam office of BSNL and document based on which credit was taken is not an authorized document.