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2018 (11) TMI 488 - CESTAT CHENNAICENVAT Credit - input service distribution - denial on the ground that the ISD invoices should have been issued in respect of the three factories on pro rata basis - Rule 7(d) of the CENVAT Credit Rules, 2004 - extended period of limitation - Held that:- The period of dispute is from 2011-12 to December, 2014 and admittedly, the amendment to Rule 7 was with effect from 01.04.2012 and hence, there was nothing in the statute requiring pro rata distribution. Moreover, there is no service tax applicability to the appellant’s factory at Jammu & Kashmir - The appellant’s claim as to its factory at Vapi having started only in the year 2013-14 merits credence since the same has not been negated by the Revenue. Extended period of limitation - Held that:- Revenue has only mechanically alleged suppression on the ground that but for Revenue’s Audit, the same would not have come to light - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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