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2013 (8) TMI 256 - AT - Service TaxCENVAT credit - whether the assessee had wrongly taken and distributed cenvet credit earned on input services actually received and consumed in its two units which are engaged in providing scientific and consultancy service to its other units engaged in manufacturing dutiable and excisable goods – assessee was registered for payment of service tax under reverse charge under Section 66 A in respect of the services - "Consulting Engineers", "Scientific Consultancy Service" and "Business Auxiliary Service" - Held that:- Rule 3(1) allows a manufacturer of a final product to take credit of excise duty and service tax among others paid on any input or capital goods received in the factory of manufacturer of final products – for any input service the only stipulation was that it should be received by the manufacturer of the final product – it must be read with the broad and comprehensive meaning of the expression 'input service' in Rule 2(1) - Court relied upon Deepak Fertilizers and Petrochemicals Corporation Ltd. v. C.C.E., Belapur (2013 (4) TMI 44 - BOMBAY HIGH COURT). Bar of limitation - assessee pleaded that order is unsustainable - as manufacturing units during the course of audit during September 2006 and report of the audit was available in February 2007 - the show cause notice issued on 14.10.2011 is beyond the period of limitation. Waiver of pre- deposit – court granted full waiver of pre deposit and granted the stay application – decided in favour of assessee.
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