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2016 (4) TMI 1149 - CESTAT MUMBAI

2016 (4) TMI 1149 - CESTAT MUMBAI - TMI - Wrong availment of CENVAT Credit - appellant have availed CENVAT Credit of the certain services received exclusively for use in respect of exempted products and therefore, they were not entitled to avail credit on the same - extended period invoked - Held that:- The credit taken by the appellant is clearly inadmissible as the said services were used for the purpose of a totally exempted final product. This is an undisputed fact. The appellant s contentio .....

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ibunal in the case of Balmer Lawrie & Co. (2014 (2) TMI 545 - CESTAT MUMBAI ) find that the extended period can be invoked in such circumstances. - Decided against assessee - Appeal No. E/1653/10 - Order No.A/87370/16/SMB - Dated:- 27-4-2016 - Shri Raju, Member (Technical) For the Appellant : Shri M.S. Jagesha, Advocate For the Respondent : Shri R. K. Maji, Assistant Commissioner (AR) Per Raju The appellant, M/s Mahindra Sona Ltd., were issued a show-cause notice for wrong availment of CENVAT Cr .....

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dit was taken during the period 2005 to 2009 and the show-cause notice was issued on 23.2.2010. It was argued that the show-cause notice is time barred and therefore, the same cannot be upheld as there was no mis-declaration on their part. The learned Counsel produced the CENVAT Credit account as well as the ST-3 return filed by them during the said period to assert that they had declared the credit taken in the returns. He argued that the extended period cannot be invoked in such circumstances. .....

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the present case. The appellant s contention is that they had declared the taking of credit in ER-1 returns. We have also perused the ER-1 Returns available on record. It is seen that the details of the documents on the strength of which credit has been taken is reflected in the said returns. However, it is nowhere declared that the goods on which credit has been taken is not intended for use in or in relation to the manufacture of excisable goods. Arrangements which the appellant had with VCL .....

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