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2019 (4) TMI 1262 - AT - Central ExciseCENVAT Credit - the denial of credit in most of the cases is either on the ground that the same are not services or on the technical ground of the invoice not being proper in terms of Rule 4A of the central Excise Rules - HELD THAT:- Various disputed services or input stand held to be admissibly cenvatable input or services by the Tribunal’s decision referred - Further, there is neither any allegation nor any finding to the effect that appellant has not received the said services or the said services are not tax paid or they do not stand utilized by the appellant in manufacture of their final product or in their business activity. In the absence of any findings to that effect, the denial of credit on hyper technical and procedural grounds cannot be held to be justified. Extended period of limitation - show cause notice stand issued on 24.06.2011 for the period June, 2006 to March, 2007 - HELD THAT:- Revenue started investigations vide their letter dated November, 2007 and thereafter kept quiet for a period of almost five years and issued show cause notice only on 24.06.2011. There is no explanation by the Revenue for the such delayed issuance of show cause notice - the proceedings by invoking the extended period of limitation against the appellant was not justified. Appeal allowed - decided in favor of appellant.
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