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2016 (11) TMI 1175 - AT - Central ExciseCENVAT credit - availment of credit of service tax paid on the construction services availed by M/s. Tech textile, 100% EOU, is not available to the assessee and as such, they are required to return the same back - Held that: - Though the construction services have been held to be a Cenvitable service but it is the construction of the manufacturer s own factory premises which would be Cenvitable for him and not the construction of another unit, which may be belonging to the same group of industries. The fact that the appellant s account and the 100% units accounts are being maintained under a common balance sheet would not change the scenario in as much as the input service definition includes those inputs which are used by the manufacturer in or in relation to the manufacturer and in relation to their own final product. The 100% unit was a separately registered unit, there is a separate set of procedure required to be followed by a 100% EOU. Time bar - Held that: - the credit availed related to their 100% EOU was not declared by the appellant and came in the knowledge of the department at the time of scrutiny of the ER-1 filed by them. The fact that ER-1 is required to be filed on quarterly basis and the said fact has come to the notice of the Revenue while scrutinizing ER-1 return, even the issuance of show cause notice in 2013 is not justified. As the facts are not clear, I deem it fit to remand the matter to the original Adjudicating Authority for deciding the issue on limitation after examining all the documentary evidence including the ER-1 and after affording an opportunity to hear the assesee. It may be mentioned that the said issue of limitation has not been adverted to by the undersigned and the assessee is within his rights to contest the same before the Adjudicating Authority - appeal disposed off by way of remand.
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