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TMI Blog2014 (7) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent : Mr. N. Jagdish, Superintendent (AR) JUDGEMENT Per : B.S.V. Murthy; During the course of audit of the accounts of the appellant ranging for the period from 08/2009 to 09/2010 the internal audit party observed that the appellant have taken service tax credit of their another unit namely Unit-III located at Nacharam in respect of the service tax paid towards rent for the period from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was correct. Further, he also submits that credit was taken during the period from April 2008 to March 2009 whereas the show-cause notice was issued on 30.8.2011. In the absence of any motive or intention to suppress or misdeclaration on the part of the assessee to evade payment of tax to avail CENVAT credit wrongly, extended period should not have been invoked and since the entire demand is time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the arguments advanced by the learned counsel. The registered office and Vatva office both are located in the same place and appellant has simply utilized the credit at Vatva instead of distributing it to various units. As submitted by the learned counsel, during the relevant period, there was no restriction for utilization of such credit without allocating proportionately to various units. The o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision cited by the learned counsel, the procedural irregularity has to be ignored and the demand confirmed has to be set aside on this ground. In the result, demand for Cenvat credit of Rs. 1,07,07,142/- with interest and penalty equal to the same imposed under Section 11AC of Central Excise Act, 1944 are set aside. 4.1 As regards decision in Mahindra and Mahindra Ltd., it is only a decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of the department that the credit was not at all admissible. The case of the department is that the credit is admissible but should have been taken in Unit-3. This issue as submitted by the learned counsel was under consideration of the Tribunal in Doshion Ltd. (supra). Therefore, I find in view of the precedent decision of the Tribunal, the appellant has made out a case in their favour. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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