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2019 (2) TMI 559 - AT - Central ExciseCENVAT Credit - invoices which were beyond six months of the date thereof - common inputs services used by the appellant in manufacture as well as the trading activities. Denial on the ground that the credit has been taken on the invoice which were beyond six months - Held that:- It is observed that limitation of six months was introduced only in the year 2014 as is apparent from the Notification No. 21 dated 11.07.2014. It is also apparent that there was several confusion prevailing due to the said introduction in the statute and there was a clarification in this regard as is apparent from Circular No. 990 of 19.11.2014 not only this the period of six months got enhanced to one year vide a subsequent Notification No. 6/2015 dated 01.03.2015. The appellant no doubt has taken the cenvat credit beyond six months but within the one year of the requisite invoices - The benefit of the above discussed confusion has to be extended in favour of the assessee. Denial that the appellant was involved in manufacturing as well as trading activities, as such, was not entitled to take entire credit on the common input/ input services - extended period of limitation - no suppression of facts - Held that:- While issuing the impugned SCN the factum of availing the cenvat credit by the appellant on the common input/ input services was very much in the notice of the Department. It was also in their notice that while taking the said credit invoice of the period prior six months was used by the appellant. In such circumstances, the allegation of suppression of facts on part of the appellant is not at all sustainable, based whereupon, the extended period of limitation has been invoked vide this SCN - SCN is abrred by time. Appeal allowed - decided in favor of appellant.
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