CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH - COURT No. I Service tax Appeal No.42021 of 2016 (Arising out of Order-in-Appeal No.56/2016 (CXA-II) dated 16.02.2016 passed by Commissioner of Central Excise (Appeals-II), Chennai)

M/s. Bharat Sanchar Nigam Ltd. …. Appellant Manjakuppam, Cuddalore, Tamilnadu.

VERSUS Commissioner of GST & Central Excise … Respondent No.1, Goubert Avenue, Puducherry-605 001.

APPEARANCE :

Ms. Vardini Karthik, Advocate for the Appellant Ms. Anandalakshmi Ganeshram, Authorized Representative for the Respondent CORAM :

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V., MEMBER (JUDICIAL)

FINAL ORDER No.40660/2026 DATE OF HEARING : 13.02.2026 DATE OF DECISION :29.05.2026 Per: Shri Ajayan T.V.

BSNL, the appellant herein, has called into question the Order-in-Appeal No.56/2016 (CXA-II) dated 16.02.2016 (impugned order) whereby the Appellate Authority has upheld the Order-in-Original No.74/2014-ST dated 30.06.2014.

2. The relevant facts are that the appellant is a registered provider of Telecommunications Service and avails Cenvat credit on inputs and input services. During verification of the accounts of the appellant, Depar