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TMI Blog2017 (10) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... ion raised by them, based upon the entries made in their statutory accounts. As such, it can be safely concluded that the appellant had reflected all the facts in their accounts - appellant had filed the returns disclosing the factual position to the Revenue. This reflects upon the bonafide of the appellant and even if there is some different view of the Revenue, the appellant cannot be saddled wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alsaravakkam, Alwarhirunagar, Chennai, which is also head office for the factory. 2. The appellant availed Cenvat credit of input services, which were being utilized by them for payment of service tax on their services. During the period Apr.'09 - Sept. '09, they transferred input service credit of ₹ 1,30,000/- to their Excise Account in July, 2009. Similarly, the input service cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of adjudication took a categorical stand that all the said services have been held to be cenvatable input services for the purpose of availment of credit and utilization towards payment of duty of excise, inasmuch as, the expression used in the definition of Input Service is in relation to business . They further contested that the head office of the factory as also the factory location and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , For rejecting the appellant's plea of limitation, Commissioner (Appeals) has observed that the ineligible credit availed by the assessee has been unearthed only during departmental audit and as such it is immaterial whether such transfer of credit has been disclosed in the periodical ST-3 returns filed by the service provider. On the other hand, the appellant contended that availment of cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appellant cannot be saddled with any malafide, so as to justifiably invoke the longer period. Inasmuch as, the demands stand raised against the appellant by invoking the extended period, I hold that the same is barred by limitation. Accordingly, the impugned order is set aside on this ground itself, without going to the merits of the case and appeal is allowed with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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