𝗠/𝘀. 𝗕𝗵𝗮𝗿𝗮𝘁 𝗦𝗮𝗻𝗰𝗵𝗮𝗿 𝗡𝗶𝗴𝗮𝗺 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝘃𝘀. 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗼𝗳 𝗚𝗦𝗧 𝗮𝗻𝗱 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗘𝘅𝗰𝗶𝘀𝗲

📢 𝗙𝗮𝗰𝘁𝘀: M/s. Bharat Sanchar Nigam Limited (BSNL) incorrectly claimed full CENVAT credit for capital goods and ineligible credits. A Show Cause Notice dated 30.09.2013 sought recovery, along with interest and penalty.

🔍 𝗜𝘀𝘀𝘂𝗲: Can interest be demanded on irregular CENVAT credit merely taken in the books but not utilized?

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: M/s. Bharat Sanchar Nigam Limited (BSNL) incorrectly claimed full CENVAT credit for capital goods and ineligible credits. A Show Cause Notice dated 30.09.2013 sought recovery, along with interest and penalty.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Bharat Sanchar Nigam Limited vs. Commissioner of GST and Central Excise 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 30 April 2024 𝗖𝗮𝘀𝗲 𝗡𝗼: Service Tax Appeal No. 42325 of 2014

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