TMI Blog2014 (5) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises, which the appellant hired for their job worker. As per the appellant the said job worker was earlier working from their premises and on account of shortage of space, he was provided a separate rented premises along with the machinery etc. 3. The question which arises is as to whether renting of premises for the job worker can be held to be an activity connected with the appellants business, so as to enable them to take the Cenvat credit of service tax paid on the same. Admittedly, the appellant is under no legal obligation to provide rented premises to the job worker. He has also entered into an agreement with the job worker for undertaking the job work. The raw materials moved to the job work premises and after processing, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. As such, I find no merits in the appellants contention for availment of credit on the said activities. 5. However, I find that the demands stand raised for the period November 2007 to March 2009 by way of raising a Show Cause Notice on 4.6.2009 and for the period April 2009 to September 2009 by way of raising a Show Cause Notice on 18.11.2009. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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