Cenvat Credit when assessee provides both taxable & exempted services

CESTAT, NEW DELHI BENCH BSNL Ltd. V/s. Commissioner of Central Excise FINAL ORDER nos. 107 of 2012 SM (BR), S-117 of 2012 & M-39 of 2012 SM (BR) ST/COD/301 of 2011 & ST/Stay/2651 of 2011 Appeal No. ST/1256 of 2011 FEBRUARY 2, 2012 ORDER 1. In this case, there is a delay of seven days in filing the appeal. For the reasons explained in the COD application, the delay is condoned. 2. The case of Revenue in the appeal is that BSNL was providing both taxable services and exempted services and therefore, they should have utilized cenvat credit available to them only to the ex...