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TMI Blog2018 (7) TMI 849X X X X Extracts X X X X X X X X Extracts X X X X ..... g that the manufacturing activity that is undertaken in both these units are interconnected - There is no positive act or any iota of evidence brought out to show suppression of facts on the part of the appellant with intention to evade payment of duty. The appellant has, vide letter dated 06.01.2003, informed of the shifting of capital goods - the demand invoking extended period cannot sustain. CENVAT Credit - Housekeeping Services - Maintenance and Repair Services - these services availed in the unit at Door No. 34. Housekeeping Services are availed for keeping the premises in a lean and hygienic manner - Held that:- The Hon’ble jurisdictional High Court in the Case of Commissioner of Service Tax-III Chennai Vs. CESTAT Chennai [2017 (4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tal goods installed in the unit 2 (No. 34) is not eligible for credit to the tune of ₹ 7,19,581/-. The appellant replied to the said objection stating that both the units are interconnected and manufacturing activities are integral to one another. The other audit objection was with regard to availment of credit on Housekeeping Services in the unit No. 44 and also maintenance of air conditioners services availed in the second unit No. 34. The appellant had included explanation regarding these issues also in their reply. 1.2 However, a Show Cause Notice has been issued after two years on 29.02.2016, proposing to disallow the credit on Housekeeping Services, Maintenance and Repair Services with regard to air conditioners installed in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g all facts and explaining the same to the Department. However, the Department has not responded to the explanations and clarifications given by the appellant. Further, after issuance of Show Cause Notice, the appellant made requisition for registration of new premises. However, till now, the Department has not responded to this requisition. That, therefore, the demand raised, invoking extended period, cannot sustain and he prayed that the same may be set aside. 3. The learned AR, Shri. S. Govindarajan, supported the findings in the impugned order. 4. Heard both sides. 5.1 On going through the records, I find that the appellant vide letter dated 06.01.2003 has informed the Department that they are shifting their capital goods from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that the demand invoking extended period cannot sustain and requires to be set aside, which I hereby do. 5.2 The other issue is with regard to credit availed on Housekeeping Services and Maintenance and Repair Services availed in the unit at Door No. 34. Housekeeping Services are availed for keeping the premises in a lean and hygienic manner. The Hon ble jurisdictional High Court in the Case of Commissioner of Service Tax-III Chennai Vs. CESTAT Chennai 2017 (3) G.S.T.L. 45 (Mad.) has held that even if the premises is not registered, the credit is available. From the above discussions, I am of the view that the impugned order cannot sustain and the same is set aside on the ground of limitation. 6. The appeal is allowed, with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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