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2013 (7) TMI 752 - CESTAT NEW DELHIInput service - Credit on service tax paid - Construction of coal shed for manufacturing sponge iron - Department held that coal shed has nothing to do with manufacture of sponge iron - Held that:- coal shed is where coal is stored and are covered by services of input service under Rule 2-1(ii) - When the definition specifically includes services relating to setting up of factory, credit on such services cannot be denied prima facie based on the argument that factory is an immovable property - Following decision of Coca Cola India Pvt. Ltd. Vs. CCE, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] and Commissioner of Central Excise, Pune vs. Raymond Zambaiti Pvt. Ltd. [2010 (3) TMI 402 - CESTAT, MUMBAI] - Decided in favour of Assessee. Limitation period - Held that:- The credit availed is reflected in the appellant’s records maintained by them in the ordinary course of their business and was availed on the basis of bonafide belief Revenue has not adduced any evidence to show that such availment of credit by the appellant was with any malafide intention so as to justify invoking longer period of limitation - Decided in favour of Assessee.
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