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2017 (10) TMI 786 - AT - Central ExciseCENVAT credit - input services - management consultancy services - extended period of limitation - Held that: - the management consultancy service was taken for all the plants but one of the plant i.e. ARP was abandoned on 01/03/2011 and during the audit in 2010-11, an objection was raised by the Department that the appellant has availed irregular credit but thereafter no show-cause notice was issued till 01/08/2014, which is beyond the period of limitation of one year. The CENVAT credit once rightly availed is indefeasible and subsequent development of abandoning of plant will not make the appellant liable to reverse the CENVAT credit which was rightly availed by them. Further, the appellants have been filing the ER1 returns regularly in which they were showing the CENVAT credit availed by them and invoking the extended period of limitation in the facts and circumstances of this case is not legal and unsustainable - The credit was rightly availed during the period 2005-07 for the purpose of availing the management consultancy service received by the appellant during the said period. Appeal allowed - decided in favor of appellant.
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