EXCISE/ST/VAT : Where appellant supplied Consumer premise equipment(CPE) viz. set top boxes at premises of consumers on rental basis and CPE provided by appellant, upon deactivation of service was not returned by customer; since goods were not removed after being used from premises appellants were appropriately covered by proviso to Rule 3(5) of Cenvat Credit Rules, 2004 and Credit was not required to be reversedEXCISE/ST/VAT : Where appellant supplied Consumer premise equipment(CPE) viz. set top boxes at premises of consumers on rental basis and CPE provided by appellant, upon deactivation of service was not returned by customer; since goods were not removed after being used from premises appellants were appropriately covered by proviso to Rule 3(5) of Cenvat Credit Rules, 2004 and Credit was not required to be reversedwww.taxmann.com Latest Case LawsRead More
