TMI Blog2019 (3) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the various decisions relied upon by the appellant has been held that to decide the admissibility of the credit of any service, the use of service is important and not the location where the service is performed. The appeal is allowed on merits, the question of limitation is not considered - appeal allowed - decided in favor of appellant. - E/20757/2018-SM - Final Order No. 20250/2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.2014 demanding therein wrongly availed CENVAT credit of ₹ 27,94,196/- for the period from December 2010 to October 2013 along with interest thereon and imposition of penalty. The said show-cause notice was issued based on the audit observations and alleged that the appellant have availed credit on certain input services which did not fall under the definition of input services. The Joint C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of switchyard is not sustainable. He further submitted that the said credit has been denied only on the ground of absence of details of location of switchyard, its usage. He further submitted that the appellant had installed the switchyard within their factory premises and the function of the said switchyard is to control and transmit the power required to run sugar manufacturing machinery/equip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport wherein entire record was examined and the appellants have not suppressed any material fact with intent to evade duty. He further submitted that substantial part of demand is barred by limitation and also contested the imposition of penalty. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where the service is performed. Therefore, by following the ratio of the above said decisions, I am of the view that the impugned order is not sustainable in law. Therefore, I set aside the impugned order by allowing the appeal of the appellant. Once I am allowing the appeal of the appellant on merit, I am not required to go into the question of limitation. Appeal is accordingly allowed with conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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