TMI Blog2018 (8) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax. As per the submission of the appellant they have not availed the CENVAT credit as there is no provision for taking the credit. Therefore, as per the appellant, credit was not taken on Swacch Bharat Cess. The same should not have been included in the demand. However, the lower authorities have not given any finding on this. Therefore, this needs to be verified by the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts of the case are that the appellant have availed the CENVAT credit in respect of services in relation to export of the goods which has taken place from foreign port to the foreign customer s port. The case of the department is that since his services were beyond the place of removal, credit is not admissible as per the definition of input services in terms of Rule 2(e) of the Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice dated 17.05.2016, covers the extended period that is beyond the normal period of limitation. He submits that they have declared the availment of CENVAT credit in their monthly ER-1 returns. Therefore, there is no suppression of facts. He submits that the adjudicating authority has contended that the appellant have not mentioned the details of services which is not required to be mentione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant they have not availed the CENVAT credit as there is no provision for taking the credit. Therefore, as per the appellant, credit was not taken on Swacch Bharat Cess. The same should not have been included in the demand. However, the lower authorities have not given any finding on this. Therefore, this needs to be verified by the adjudicating authority and if the credit is not taken the same s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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