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TMI Blog2018 (9) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... ri. S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts are that appellants are manufacturers of parts and accessories of motor vehicles and are availing the facility of Cenvat Credit on inputs, capital goods and input services. They initially had their factory premises at Pattullous Road, Chennai. They got their new premises at Ambattur registered on 02.09.2011. On verification of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) upheld the same. Hence, this appeal. 2. On behalf of the appellant, learned Counsel Shri. M. Kannan, submitted that their factory premises was shifted from Pattullous Road to Ambattur and the new premises was registered only on 02.09.2011. As per Rule 10 of the Cenvat Credit Rules, they would be eligible for credit if the credit is availed on Pattullous Road and, thereafter, transferre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y be set aside on the ground of limitation. 3. The learned AR Shri. S. Govindarajan, supported the findings in the impugned order. He submitted that after shifting of the factory to Ambattur, the appellant cannot avail services in their previous premises at Pattullous Road. The services like renting of immovable property services, etc., have been availed in respect of Pattullous Road and when the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he accounts as well as the ER1 returns filed by them. In such circumstances, I am of the view that the extended period invoked is without any factual or legal basis and the demand cannot sustain. The impugned order is set aside on the ground of limitation.
6. The appeal is allowed with consequential reliefs, if any.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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