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2014 (5) TMI 295 - AT - Central ExciseCenvat credit of service tax paid on rent of premises - eligible input services - if the rent of the premises occupied by job worker is paid by him only, whether the appellant would be entitled to avail the credit of the service tax paid on the same? - Held that:- Admittedly not, the appellant has extended the facility of the rented premises to its job worker out of his own sweet will. Such extended facility, along with installation of the machines would definitely have impact on the quantum of the job charges being charged by the job worker. Merely because the appellant has chosen to provide rented premises to his job worker, it cannot be said that such a facility extended to the job worker is associated with the appellants business and is covered by the definition of input services. Extended period of limitation - Held that:- As such, it is seen that a part of the demand is barred by limitation. Admittedly, the appellant was availing the credit by reflecting the same in their statutory records as also in the returns filed with the department. Further the issue involved is also a bona fide dispute on interpretation of law and does not involve any clandestine activities. - Benefit of extended period of limitation extended to assessee. While confirming the demand for the normal period with interest, penalty set aside. - Decided partly in favor of assessee.
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