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2018 (10) TMI 1547 - AT - Central ExciseCENVAT Credit - input services - construction of warehouse within the factory premises - repair and maintenance of Automatic Dispensing Machines (ADM) installed at the dealer’s premises - It is the case of Revenue that the maintenance of these machines which are beyond the stage of manufacture and place of removal does not entitle the appellant to credit of service tax paid on maintenance of these machines - time limitation. Construction of warehouse - Held that:- In this case the warehouse in question was built within the factory premises and I do not find any force in the argument of the Revenue that simply because the warehouse is not meant for manufacture the appellant is not entitled to the credit of service tax. The warehouse being prior to the place of removal, the service tax paid on construction of the same is available to the appellant the demand on this count therefore needs to be set aside - credit allowed. Maintenance of ADMs - Held that:- These are used in relation to the business by the dealers of the appellant and not by the appellant himself. The manufacture and clearance of their products is complete the moment of the goods leave the factory or other place of removal. What happens thereafter is not part of the manufacture although it may be part of the business of the appellant - appellant is not entitled to the credit of service tax or the maintenance of ADMs at their dealers premises which are beyond the place of removal. Time limitation - Held that:- The nexus between irregularly availed CENVAT credit on such input services and their intention to evade Central Excise duty is apparent from the face of the record - the extended period of limitation is invokable in this case. Appeal allowed in part.
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