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2019 (1) TMI 168 - AT - Central ExciseCENVAT Credit - input services - upto the place of removal - Forwarding and Cargo Handling services - Repair and Maintenance of ETP - Extended period of limitation - Held that:- No doubt as per the purchase order issued by the customers, the property in the goods will transfer at the customers’ premises when the goods are delivered to the buyer - the place of removal is the port not the customers’ premises as claimed by the appellant and the Commissioner (A) has rightly held and demanded the service tax. Extended period of limitation - Held that:- Since the appellant has not concealed any facts from the department with an intent to evade payment of duty and they have regularly filed the ER-1 returns disclosing the availment of credit and the demand was raised on the basis of audit objection - the extended period cannot be invoked - the demand is confirmed for the normal period of limitation of one year and the demand for the period June 2009 to May 2013 is barred by limitation. Denial of CENVAT credit on Repair and Maintenance - Held that:- In view of the explanation given by the appellant that the said credit has been availed on reverse charge basis and they have shown the payment vide monthly challan produced on record, therefore, denial of CENVAT credit of ₹ 35,535/- is set aside. Demand of Interest - Held that:- Since the appellants have proved that they have availed the credit but have not utilized the same and they had sufficient balance in their CENVAT account till the date of reversal of the wrongly availed credit, the appellants are not liable to pay interest and penalty. The case remanded back for proper computation of demand of CENVAT credit of service tax for the normal period and interest and penalties are set aside - appeal allowed in part and part matter on remand.
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