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2019 (5) TMI 1616 - CESTAT NEW DELHICENVAT Credit - input service - cost of transportation, for clearance of their goods from the factory to the premises of their buyer - place of removal - period in question May/June 2010 to December, 2012 - Extended period of limitation - penalty - HELD THAT:- The appellant is entitled to Cenvat Credit - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT]. Extended period of Limitation - HELD THAT:- The present matter arising from the subsequent show cause notice on the same issue, the extended period of limitation is not available to Revenue, as there is no case of suppression etc made out - Admittedly show cause notice states that same arises pursuant to audit. We find that similar show cause notice was issued previously also. CENVAT Credit - HELD THAT:-The appellant is liable to reverse cenvat credit only for the normal period of limitation which is July, 2012 to December, 2012 as the show cause notice is served on 18 July, 2013, and the appellant has filed return for the month of June 2012 on 9th July, 2012 - penalty imposed is also set aside. The appellant is directed to file a calculation of the amount they are required to reverse by way of Cenvat Credit before the Original Adjudicating Authority and Commissioner shall verify the same and if any discrepancy is pointed out, and the appellant shall accordingly act - appeal allowed by way of remand.
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