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2018 (9) TMI 1050 - AT - Central ExciseInput Service Distributor - Distribution of input credit - Rule 7 of CCR - recovery of credit with Interest and penalty - time limitation - Held that:- The definition of ‘input service distributor’ cannot include M/s. MRF Ltd. or its factory premises as per the definition under Rule 2(m) of the CCR, 2004. We also find that the producer or the manufacturer of final product, as correctly contended by the Revenue, is the assessee. It is also not the case that the assessee is a unit or branch of M/s. MRF Ltd. - there are no valid reasons to sustain the findings of the Ld. Commissioner (Appeals). Time Limitation - Held that:- After initial objection in 2006, the CERA also did not raise any objection during its audit in 2009 and the Show Cause Notice, having been issued much thereafter, i.e, in the year 2010, there is no justifiable reason to allege suppression of facts - extended period cannot be invoked. Appeal dismissed - decided against Revenue.
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