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TMI Blog2018 (11) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant: Mr. Himanshu Khemuka, Advocate Present for the Respondent: Mr. G.R. Singh, D.R. ORDER PER: RACHNA GUPTA Present order disposes of Miscellaneous Application praying for rectification of mistake of Final Order No. ST/A/56687/2018 dated 31.07.2018. Arguments of both the parties heard. 2. Ld. Counsel for the applicant has mentioned that provision with regard to conducting audit unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in providing output services entitling the appellant to claim Cenvat Credit on these items only. But still the appeals have been dismissed. Whereas the consequential benefit qua these inputs was to be allowed. With this submission application is prayed to be allowed. 3. Ld. DR has denied all the allegations and while justifying the order has prayed for the dismissal of the impugned applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice in this case was issued on 08.04.2011 raising a demand for the period w.e.f. October, 2005 to 31st March, 2006. No doubt the period beyond one year as is mentioned in Section 73 of CEA has been invoked, but proviso thereof entitles Department to invoke the extended period of limitation. The original adjudicating authority has discussed in detail that there is apparent suppressio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been modified to include AC's of server room also to be the inputs. Hence, dismissing the appeal altogether is an error apparent on record. Appellant is allowed vide the impugned Final Order to avail cenvat credit on OXE, HDPE, batteries and ACs for Server Rooms. This request is therefore, accepted modifying the last para of the impugned Final Order as: "In view of entire above discussion, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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