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2018 (9) TMI 127 - AT - Central ExciseCENVAT Credit - input service - Outward Courier Service - place of removal - Time Limitation - Held that:- Tribunal in the case of Hero Motocorp Ltd. [2014 (8) TMI 364 - CESTAT NEW DELHI] has held that in case of MRP clearance of the product as per Section 4A of the Central Excise Act, place of removal would be the factory gate and the credit of service tax paid on courier service beyond the factory gate is not available under Rule 3 of the Cenvat Credit Rules - there is no infirmity in the impugned order - CENVAT credit not allowed. Time limitation - Held that:- The appellant has taken the cenvat credit in respect of input services in question on the bonafide belief that they are entitled for credit and the said bonafide belief was founded on the basis of various judicial decisions of the High Court and the Tribunal - Further, the entire issue relates to interpretation of statutory provisions particularly the ‘input service’ definition in Rule 2(l) of the Cenvat Credit Rules 2004 - In the present case, the period of dispute is from 2009-10 up to 2011-12 and the show-cause notice was issued on 04.03.2014 which is beyond the normal time period of one year from the relevant date i.e. 10.04.2012 - entire demand is barred by limitation. The appellant is not entitled to the cenvat credit on courier service whereas on limitation he succeeds - the entire demand is barred by limitation - appeal allowed - decided in favor of appellant.
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