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TMI Blog2022 (3) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.Mahapatra, General Manager (Taxation) for the appellant Shri A.Roy, Authorized Representative for the Respondent ORDER PER P.K.CHOUDHARY : The instant appeal has been filed by the assessee, M/s. Jai Balaji Industries Ltd (hereinafter referred to as the Appellant) against denial of Cenvat Credit of Rs. 9,60,443/- for the period from March 2011 to July 2011 vide the Adjudication Order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of Maintenance, Management or Repair Service. It was alleged that the said invoice actually pertained to rack loading service for goods (iron ores) procured by the Appellant which were exported outside India and that the said service did not relate to their manufacturing operations undertaken at the unit where the credit has been availed. It was also alleged that said iron ores against wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that credit has been denied merely on the ground that goods against which loading services have been availed have not been received by the Appellant in their factory. I also find that the authorities have taken an erroneous view that in order to avail credit of service tax paid on loading services, the goods in respect of which such loading services have been availed, should have also been physic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Credit Rules for payment of output excise duty on excisable goods cleared form the factory. I do not find any reason to deny the credit and hence, the appeal succeeds. In so far as the pleading on limitation is concerned, I find that SCN has been issued in August 2016 by invoking extended period of limitation. Apart from the general aversion, there is no evidence to show that credit has been wro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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