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2018 (2) TMI 618 - AT - Central ExciseDemand confirmed with interest and penalty - Alleging that their Silvassa Unit had availed inadmissible credit to the extent of input services attributable to their exempted units - show cause notice issued for recovery - Held that:- As decided in assesee's own case show Cause Notice nowhere established that the Cenvat credit which was proposed to be recovered was used in a unit exclusively engaged in manufacture of exempted goods. It is admitted that the Services such as Advertisement Service & Sales Promotion Services, were utilized in Corporate Office, Kaushambi, Ghaziabad. The ld. Counsel also contended that both the Show Cause Notices are hit by limitation. He has also contended that the second Show Cause Notice is repetition of the first Show Cause Notice. We keep the issue of limitation open. We set aside both impugned Order-in-Original and allow both appeals. The appellants shall be entitled for consequential relief, if any, as per law.
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