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2019 (5) TMI 1350 - CESTAT CHANDIGARHCENVAT Credit - capital goods - transfer and merger - capital goods have been transferred to the group company and the same were used by the appellant for providing output service - Rule 3 (5) of the Cenvat Credit Rules, 2004 - extended period of limitation - HELD THAT:- It is a fact on record that these capital goods have not been removed from the premises where they were initially installed. Reliance placed in appellant own case M/S. VODAFONE MOBILE SERVICES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, AHMEDABAD [2017 (12) TMI 29 - CESTAT AHMEDABAD] , where it was held that appellant is not required to reverse the Cenvat credit as the goods have not been physically removed from their premises to their sister unit. Thus, the appellant is not required to reverse Cenvat credit as the capital goods have not been physically removed from the premises where they were initially installed. Extended period of limitation - HELD THAT:- The whole of duty has been confirmed by invoking the extended period of limitation - the extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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