CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 50997 of 2015 [Arising out of Order-in-Original No. CHD-CEX-001-COM-94-2014 dated 30.12.2014 passed by the Commissioner of Central Excise & Service Tax, Chandigarh]

Bharat Sanchar Nigam Ltd ……Appellant Hari Niwas Khalini, Shimla, Himachal Pradesh- 171002 VERSUS Commissioner of Central Goods & Service ……Respondent Tax, Shimla Ground & First Floor, Commercial Parking Complex, Chotta Shimla, Shimla, Himachal Pradesh- 171002 APPEARANCE:

Ms. Krati Singh and Shri Monarch Mittal, Advocate for the Appellant Sh. Anurag Kumar and Ms. Amita Gupta, Authorized Representative for the Respondent CORAM: HON’BLE Mr. S. S. GARG, MEMBER (JUDICIAL) HON’BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60009/2026 DATE OF HEARING/DECISION: 08.01.2026 P. ANJANI KUMAR:

M/s BSNL, the appellants, have been issued a show cause notice dated 08.08.2013 demanding CENVAT credit of Rs.57,96,552/- for the reason that the appellants have availed wrongful credit on the towers, installed by them for provision of telecommunication service, alleging that the same are neither capital goods nor inputs;