Cenvat Credit cannot be denied for procedural defects of minor nature

CESTAT, CHENNAI BENCH BSNL v. Commissioner of Central Excise ASHOK JINDAL, JUDICIAL MEMBER AND MATHEW JOHN, TECHNICAL MEMBER FINAL ORDER NO. 868 of 2012 APPEAL NO. ST/503 OF 2009 JULY 27, 2012 ORDER Mathew John, Technical Member The appellants are engaged in the business of providing telephone services throughout India. However, the discharge service tax liability separately on services rendered by different Secondary Switching Areas (SSAs) of the appellant and each SSA is registered under Service Tax Laws. The issue involved in this appeal is that the appellants namely BSNL, ...