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2017 (8) TMI 999 - AT - Central ExciseCENVAT credit - Manpower Supply Services - Security Services - Revenue objected to the same on the ground that the services stand utilized by Unit-II & III and the credit stand availed by Unit-I and IV and Unit-II & III who were not registered with the department under Central Excise - Held that: - reliance placed in the Tribunal's decision in the case of S.G. Zaveri Pharmapack Vs. CCE, Mumbai [2007 (3) TMI 156 - CESTAT, MUMBAI], where it was observed that Cenvat credit in respect of captive goods cannot be denied to the manufacturing unit if the same is installed at the job working premises - In as much as admittedly all the four units belong to the same assesse, their admissibility to the credit is required to be adjudged in the light of the above decision of the Tribunal, for which purpose I set aside the impugned order and remand the matter to the original adjudicating authority. Extended period of limitation - two SCNs stand issued on 23.03.2015 pertains to the period April 2011 to December 2014 and the third SCN dated 18.01.2016 pertains to the period January 2015 to October 2015. As such, all the three SCNs stand issued by invoking the extended period of limitation - Held that: - the extended period was not available to the Revenue, however, a part of the demand also falls within the limitation period. As the matter is being remanded, the adjudicating authority would examine the appellants liability to pay tax, if at all only for the period falling under the limitation. Appeal allowed by way of remand.
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