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2014 (4) TMI 719 - AT - Central ExciseCENVAT Credit - input service - courier service availed by them for despatch of the final products to their customers - Bar of limitation - Difference of opinion - matter referred to larger bench with following questions:- Whether bar of limitation as prescribed under rule 14 of the Cenvat credit rule 2004 read with Section 11A of Central Excise Act, 1944 is invokable and Cenvat credit was not recoverable for extended period as held by Member (Judicial). Or Whether bar of limitation as prescribed under rule 14 of the Cenvat credit rule 2004 read with Section 11A was not attracted and Cenvat credit was recoverable as held by Member (Technical).
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