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2018 (7) TMI 849 - AT - Central ExciseExtended period of limitation - inter-connected/inter linked units - Show Cause Notice has been issued after two years invoking extended period and alleging suppression of facts - Held that:- The appellant vide letter dated 06.01.2003 has informed the Department that they are shifting their capital goods from Unit No. 44 to Unit No. 34. The Department has not cared to respond to this letter and only after three years, on 27.04.2006, have issued a letter seeking clarification as to whether separate registration is required for Unit at Door No. 34. The appellant has responded to this letter by explaining that the manufacturing activity that is undertaken in both these units are interconnected - There is no positive act or any iota of evidence brought out to show suppression of facts on the part of the appellant with intention to evade payment of duty. The appellant has, vide letter dated 06.01.2003, informed of the shifting of capital goods - the demand invoking extended period cannot sustain. CENVAT Credit - Housekeeping Services - Maintenance and Repair Services - these services availed in the unit at Door No. 34. Housekeeping Services are availed for keeping the premises in a lean and hygienic manner - Held that:- The Hon’ble jurisdictional High Court in the Case of Commissioner of Service Tax-III Chennai Vs. CESTAT Chennai [2017 (4) TMI 943 - MADRAS HIGH COURT] has held that even if the premises is not registered, the credit is available - credit allowed - the demand set aside on the ground of limitation. Appeal allowed - decided in favor of appellant.
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