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2020 (2) TMI 903 - AT - Central ExciseCENVAT Credit - input services - GTA service - entitlement of credit even after 1.4.2008 on FOR sales i.e. delivery upto the factory gate of the customers - place of removal - period from October, 2007 to October, 2010 - CBEC Circular No.97/8/2007-ST, dated 23.8.2007 - HELD THAT:- Prior to the amendment of 2008, in the definition of ‘input service’ as per Rule 2(l) ibid, the words used were ‘outward transportation from the place of removal’ but vide notification No.10/2008-CE (NT), dated 1.3.2008 the aforesaid definition of ‘input service’ was amended by substituting the same with the words, ‘outward transportation upto the place of removal’. Although the pre-amended definition of ‘input service’ as contained in Rule 2(l) ibid uses the expression from the place of removal, however, after the amended w.e.f. 1.3.2008 the word ‘from’ is replaced by the word ‘upto’ and from the amended definition it the clear that only upto the place of removal the service is treated as input service and not beyond that - The benefit which was admissible even beyond the place of removal now gets terminated at the place of removal itself. Extended period if limitation - HELD THAT:- The issue was interpretation of statutory provision regarding availment of input service tax credit for GTA services on outward supply in cases of FOR supplies and such issues of interpretation cannot be a ground for invoking extended period - in the light of the fact that the appellant is a Government of India Enterprise, there is no suppression of facts nor any willful default with intention to evade duty or to avail excess Cenvat credit. Accordingly, the extended period was not invocable and the demand for the period, which as per learned counsel is from April, 2008 to May, 2010, is barred by limitation - So far as the period June, 2010 to October, 2010 is concerned, the same being within normal period, the Appellants are liable for the same and for the demand for this period, the show cause notice is upheld. Penalty - HELD THAT:- The appellants did not have any malafide intention, therefore they are not liable for any penalty also. For the purpose of re-calculating the demand for the normal period, the matter is remanded to the Adjudicating Authority - appeal allowed by way of remand.
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