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2016 (4) TMI 1149 - AT - Central ExciseWrong availment of CENVAT Credit - appellant have availed CENVAT Credit of the certain services received exclusively for use in respect of exempted products and therefore, they were not entitled to avail credit on the same - extended period invoked - Held that:- The credit taken by the appellant is clearly inadmissible as the said services were used for the purpose of a totally exempted final product. This is an undisputed fact. The appellant s contention that they had declared the same correctly in their return is mis-placed. Also find that the declaration (b) of the Self Assessment Memorandum is incorrect as they have not taken the credit as per law. This fact has not been disputed by them. Furthermore, in the era of self assessment, the onus of taking credit correctly has been put on the appellant and this self assessment memorandum requires them to take the credit correctly and as per law. Further, in view of the observation of the Tribunal in the case of Balmer Lawrie & Co. (2014 (2) TMI 545 - CESTAT MUMBAI ) find that the extended period can be invoked in such circumstances. - Decided against assessee
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