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2019 (9) TMI 220 - AT - Central ExciseCENVAT Credit - Construction Services - input services - Professional Consultancy Service on Real Estate - Topography Survey Service - Cleaning and Leveling service - Suppression of facts or not - extended period of limitation - HELD THAT:- The impugned services have not been used for the purpose of carrying out construction - Further, the exclusion clause in Rule 2(l) of Input Service is very clear and in the exclusion clause only construction services have been excluded and not the services in preparation of construction of building - Further, the exclusion clause in Rule 2(l)(A) of CENVAT Credit Rules, 2004 excludes those services falling under Section 66E(b) / 66E(h) of the Finance Act, 1994 and the impugned services availed by the appellant do not fall under the exclusion clause. Further, the impugned services fall within the definition of input service because the expression ‘in the manufacture’ or ‘in relation to manufacture’ or ‘includes’ employed in Rule 2(l) of the CENVAT Credit Rules, 2004 connotes very wide scope as held by the Supreme Court in the case of Ramala Sahkari Chini Mills Ltd. vs. CCE [2016 (2) TMI 902 - SUPREME COURT] - the impugned services in the present case fall in the definition of ‘input service’ and the appellant is eligible to take the CENVAT Credit of the same. Extended period of limitation - HELD THAT:- The appellants have been regularly filing ST-3 returns and has been showing the credit taken by them and the Department has not raised any objection and it is only during the audit that the audit party has raised the said objection and thereafter, show-cause notice was issued by invoking the extended period of limitation, which in the present case is not justified because the department has failed to bring on record any material for suppression of facts with intent to evade payment of duty, therefore, show-cause notice is also wholly barred by limitation. Appeal allowed on merits as well as on limitation.
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