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2018 (1) TMI 299 - AT - Central ExciseCENVAT credit - Wrong distribution and utilisation of Cenvat credit by ISD - Held that: - as per the Rule 7, there is no bar for distribution of credit for the period prior to 01.04.2012, hence, I hold that the Cenvat credit cannot be denied. Wrong availment of Cenvat credit of office situated in Mumbai renting services - Held that: - the said office in Mumbai is doing marketing for the appellant and the activity of marketing is directly connected to the activity of manufacturing as without marketing, sale or purchase of input or finished goods cannot take place - for the office for which is on rent and service tax has been paid, the appellant is entitled to avail Cenvat credit. Wrong availment of Cenvat credit of construction, works contract services for repair and maintenance - Held that: - it is a fact on record that these services are for repairs and maintenance of old factory building of the appellant and the inclusive part of rule 2(l) provides Cenvat credit to renovation, repair and maintenance of factory - appellant has correctly availed the Cenvat credit of ₹ 4,00,744/- Wrong availment of Cenvat credit of repair and maintenance services of wind mills situated at a distant place - Held that: - As per rule 2(l) of Cenvat Credit Rules, 2004 the place has not been defined whether outside the factory or otherwise - credit cannot be denied. Credit allowed - appeal allowed - decided in favor of appellant.
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