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2014 (11) TMI 578 - AT - Central ExciseDenial of CENVAT Credit - Input services - Place of removal - Whether the demands regarding denial of CENVAT credit on Installation and Erection services availed by the appellant are sustainable or not - Invocation of extended period of limitation - Held that:- Appellant’s case is covered by the main body of the definition of ‘Input Services’ and it has to be held that servicers availed by the appellant are in relation to the manufacturing of the excisable goods. The case laws of Quality Steel Tubes (P) Limited vs. CCE UP (1994 (12) TMI 75 - SUPREME COURT OF INDIA), Thermax Limited vs. CCE (1998 (4) TMI 134 - SUPREME COURT OF INDIA) and Maruti Suzuki Limited vs. CCE, Delhi-III (2009 (8) TMI 14 - SUPREME COURT), relied upon by the learned AR are not applicable to the facts and circumstances of the present proceedings as the same were delivered either with respect to eligibility of CENVAT credit as ‘Inputs’ or for determining assessable value under Section 4 of the Central Excise Act, 1944 and were not with respect to eligibility of CENVAT Credit on ‘Input Services’. It is now a settled legal position that cevnat credit on ‘Input Services’ is also admissible if the same are availed beyond the ‘place of removal’ provided such services are availed in relation to manufacture. - extended period cannot be invoked and accordingly, there is no point in imposition of penalties upon the appellant. - Decided in favour of assessee.
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