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2017 (6) TMI 817 - AT - Service TaxWrong availment/utilization of Cenvat Credit - duty paying invoices - invoices were not in the name of their registered premises at Gurgaon - whether the Cenvat Credit taken in respect of invoices of unregistered premises of an assessee can be allowed or not? - Held that: - the issue is no longer res integra and has been held in the many judgments of this Tribunal in favour of the assessee on the ground that it is remediable defect - reliance placed in the case of M/s. Allspheres Entertainment Pvt. Ltd. Versus CCE, Meerut [2015 (8) TMI 953 - CESTAT NEW DELHI], where it was held that In the absence of any such dispute regarding availment of services and their utilization for payment of service tax or proper accounting of the same, the denial of Cenvat Credit of service tax paid by Nainital office of the appellant on the sole ground that the invoices issued are in the name of the appellants unregistered office at Delhi is unjustified. Extended period of limitation - Held that: - the SCN was issued in 2008 for the period of 2004-2005 and 2005-2006 nowhere invoked extended period in relation to the wrong availment/utilization of Cenvat Credit. In the absence of express invoking of extended period in the show cause notice, the demand is completely barred by limitation. Appeal allowed - decided in favor of appellant.
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