2017 (8) TMI 999

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... registered with Central excise Department but registered with Service Tax Department. 2. The dispute in the present appeal relates to availability of service tax credit paid on Manpower Supply Services and Security Services which stand utilized by Unit-II & III. Revenue objected to the same on the ground that the services stand utilized by Unit-II & III and the credit stand availed by Unit-I and IV. After service tax credit in respect of Courier outward service was also held as inadmissible on the same ground. The appellants also availed Cenvat credit on steel plates and sent the same to their unit to manufacture of moulds. On the basis of the above view, proceedings were initiated against the appellants by way of issuance of three SCNs, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... larly in the case of Vishal Malleables Ltd. Vs. CCE, Surat - 2009 (234) ELT 286 (Tri.-Ahmd.), the Cenvat credit was held admissible in respect of grinding wheels which was found in the adjacent unit of the assessee. 4. In as much as admittedly all the four units belong to the same assesse, their admissibility to the credit is required to be adjudged in the light of the above decision of the Tribunal, for which purpose I set aside the impugned order and remand the matter to the original adjudicating authority. 5. I also find that two SCNs stand issued on 23.03.2015 pertains to the period April 2011 to December 2014 and the third SCN dated 18.01.2016 pertains to the period January 2015 to October 2015. As such, all the three SCNs stand issu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd also falls within the limitation period. As the matter is being remanded, the adjudicating authority would examine the appellants liability to pay tax, if at all only for the period falling under the limitation. 7. As regards moulds sent to the job workers, the adjudicating authority would decide the issue keeping in view the declaration of law by the Tribunal in the case of Tower Steels Ltd. Vs. CCE, Madurai - 2016 (344) ELT 531 (Tri.-Chen.). 8. Needless to say that the appellants would be given an opportunity to put forth their case and they are at liberty to contest the demand on the legal grounds by referring to various precedent decisions of the Tribunal. 9. In as much as the invoking of extended period has held to be not justifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X