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TMI Blog2018 (8) TMI 1573X X X X Extracts X X X X X X X X Extracts X X X X ..... ’s premises would not be eligible after 1.4.2008 - appellant would not be eligible for credit on outward transport upto buyers premises after 1.4.2008. CENVAT credit - inward transportation - time limitation - Held that:- The department has failed to adduce any evidence to establish that the appellants have evaded duty by suppressing facts. Hence, appeal succeeds on limitation - appellant is l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show cause notice dated 19.3.2010 was issued. After due process of law, the original authority ordered recovery of the same along with interest and for imposing penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. Counsel Shri K. Subash Chandiran submitted that with effect from 1.4.2008, the definition of input services was amended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of input service is very much clear that all the services which are used in or in relation to manufacture are eligible for credit. The inward transportation was used for bringing the inputs into the factory and therefore such activities being directly related to the activity of manufacturing, credit cannot be disallowed. 3. The ld. AR Shri R. Subramaniam supported the findings in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the manufacturing activity. The appellant has also argued on the ground of limitation. He submitted that during the period of dispute, the decision laid down in the case of ABB Ltd. as well as Ultra Tech Cement Ltd. was in force and therefore the appellant had availed the credit on the bonafide belief that they are eligible for credit. Only after the decision of the Hon ble Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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