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2019 (6) TMI 1597 - AT - Central ExciseCENVAT Credit - input services - IPR and Management Consultancy Services used in or in relation to the manufacturing activities of the appellant - period March, 2011 to May, 2011 - invocation of extended period of limitation - HELD THAT:- The appellant was manufacturing both dutiable and exempted goods. As such, they were entitled to take cenvat credit of common input services as provided in Rule 6(5) of Cenvat Credit Rules, 2004 as regards the specified services therein - Further, it is found that the appellant was entitled to distribute the credit among its other units under the provisions of Rule 7 of Cenvat Credit Rules. Thus, there is no malafide or contumacious conduct on the part of the appellant in availing the common input credit in respect of the IPR services and Management Consultancy services. The extended period of limitation is not available to Revenue - appeal allowed - decided in favor of appellant.
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