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2019 (3) TMI 779 - AT - Central ExciseCENVAT Credit - suppression of facts or not - extended period of limitation - penalty - Held that:- The Commissioner (A) has not considered the certificate of the Chartered Engineer which clearly certify the location and the function of switchyard - Further, in view of the various decisions relied upon by the appellant has been held that to decide the admissibility of the credit of any service, the use of service is important and not the location where the service is performed. The appeal is allowed on merits, the question of limitation is not considered - appeal allowed - decided in favor of appellant.
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