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2019 (3) TMI 1418 - AT - Central ExciseCENVAT Credit - input services - insurance and group mediclaim policy - dismantling services - Held that:- such extension of insurance benefits to the employees is a statutory requirement without which a manufacturing unit of the appellant’s stature cannot manufacture the final product, besides the fact that the appellant claims that unless it provides medical facilities and insurance coverage to its employees and they are assured of proper medical attention that would generally affect their wellbeing, productivity and consequently, the manufacturing business of the appellant would suffer. - the credit taken by the appellant on insurance and group mediclaim policy services is admissible credit. Dismantling services availed to different another unit - Held that:- the appellant’s claim that part of process is carried out will not be accepted for the reason that no activities in the appellant’s Mouda complex had taken place that would have any bearing on production at the appellant’s unit. - the same credit cannot be availed by the appellant Extended period of limitation - wilful intention or not - Held that:- the extended period should not have been invoked enabling the adjudicating authority to impose penalty under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944, when such credits were held by the Commissioner (Appeals) to have been taken only in the Books of Account and verified by him to have not been availed by it. Appeal allowed - decided in favor of appellant.
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