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2019 (5) TMI 1620 - AT - Central ExciseCENVAT Credit - input services - services used for setting up of the factory or the business premises - Appellant has acquired the land and paid compensation and also constructed rehabilitation and resettlement colony for displaced person - Time Limitation - period involved is April, 2012 to March, 2016 - SCN issued on 12.4.2017 - HELD THAT:- The input services is required for setting up of the Aluminium Smelter plant by the Appellant in the process the Appellant has acquired the land and paid compensation and also constructed rehabilitation and resettlement colony for displaced person. This was required for setting up of the plant which would be required for manufacturing of the final products by the Appellant in their manufacturing plant. Accordingly, the Cenvat credit on the input services have been used in or in relation to setting up of the plant, which is covered under the main clause of definition of input service. Invocation of extended period of limitation - suppression of facts or not - HELD THAT:- The issue has been detected by the audit conducted in the Appellant’s factory by the Department. It is admitted fact that the Appellant has taken Central Excise registration in the year 2009 and also started filing ER-1 returns with the Department. In such a circumstances, the extended period for raising demand is not available to the Appellant. The similar issue has been decided by this Tribunal in their own case HINDALCO INDUSTRIES LTD VERSUS C.C.E & ST, JABALPUR [2018 (10) TMI 392 - CESTAT NEW DELHI] where it was held that There is no allegation of fraud, suppression, or falsification of records. The issue is simply of interpretation. The invocation of the extended period of limitation is bad and the Show Cause Notice is not maintainable on this ground. The demand is barred by limitation, without going into the merits of the case - appeal allowed - decided in favor of appellant.
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