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TMI Blog2010 (10) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice of erection, commissioning and installation of Wind Mill Turbine installed away from the factory premises, on the ground that such services cannot be held to be input services. 3. The above findings stand arrived at by Commissioner (Appeals) that the electricity produced at the wind mill stands transferred to the Electricity Board, which stands compensated by the Board by supplying electricity for use in their factory. cannot be considered as a factor showing any nexus between the service received in power plant and the goods manufactured in the factory. As such he has observed that there being no nexus, the services obtained at a wind mill located at a far of place from the factory cannot be considered to be input services. I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, longer period of limitation can be invoked only when there is positive suppression or misstatement on the part of the assessee. The credit, in the present case, was availed by the appellant on the basis of statutory documents and with the knowledge of the department. Can under these circumstances, it be held that there was suppression on the part of assessee. No such suppression also stands attributed by the Commissioner (Appeals) in her impugned order. There is also no reference to any misstatement of facts or otherwise. Merely because the legal interpretation, according to the appellate authority, was clear and without any scope of doubt, the same cannot be made reason for invoking longer period. The legal interpretation of any provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by following the decision of the Tribunal in case of Rajhans Metals Pvt. Ltd., we are of the view that penalty cannot be imposed upon the appellant. 5. By adopting the ratio of the above decision, we hold that the extended period of limitation was not available to the Revenue. In fact we find that number of assessees having installed wind mills at a far off place from the factory, have availed the input credit in respect of the services availed at the site of the wind mill, inasmuch as number of such appeals are being entertained by this Bench. This only reflects upon the bona fides of the assessees as regards availment of credit and cannot be attributed to any suppression on their part. 6. Having held that the demand is barred by li ..... X X X X Extracts X X X X X X X X Extracts X X X X
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