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2017 (4) TMI 278 - CESTAT CHANDIGARHTransfer of credit from one unit to another - demand - extended period of limitation - whether the appellant is having manufacturing activity at Faridabad or not in the knowledge of the department therefore, the extended period of limitation is invokable? - Held that: - the appellant itself has intimated in 2006 that they have shifted their manufacturing activity to Palwal and the same was received by the department that the appellant has shifted their manufacturing activity in 2006, itself. It is also fact on record by way of service tax returns filed by the appellant. They have availed cenvat credit on service tax paid by them, therefore, as all the facts in the knowledge of the department. The SCN was issued to the appellant by invoking extended period of limitation is not sustainable in the eyes of law. Accordingly, the impugned order is not sustainable. Further, the cenvat credit had reversed by the appellant voluntarily without any protest. In that circumstances, although the extended period of limitation is not invokable, the appellant is not entitled to claim refund of the same. The matter is remanded back to the adjudicating authority for verification purpose whether the cenvat credit transferred to Palwal Unit is correct or not? - appeal allowed by way of remand.
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