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TMI Blog2022 (3) TMI 501X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned period there was a issue of availment of cenvat credit on the services was under judicial scrutiny, in that circumstances extended period of limitation is not invokable. Therefore, for the show-cause notice dated 03/09/2010 issued by invoking extended period of limitation, it is held that the demand of extended period of limitation is not sustainable on limitation itself. The services as explained by the learned counsel during the course of arguments have been used by them for their business operations of manufacturing of excisable goods. In that circumstances, relying on the decision in the appellant s own case ITC LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX AND CUSTOMS BANGALORE-IV BANGALORE [ 2017 (3) TMI 1542 - C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia Leaf Tobacco Division (ILTD) located at Guntur and also availed Service Tax credit for which Bangalore Factory makes payments and utilized the same for payment of duty on the final product. It appeared to the Department that the appellant has wrongly availed Service Tax credit on certain services that was distributed by their Head Office Kolkatta as well as payments made by Bangalore Factory which appeared to be ineligible under the provisions of Cenvat Credit Rules, 2004. Therefore, two show-cause notices were issued for the period April 2004 to September 2009 and April 2010 to November 2010 on 03/09/2010 and 03/03/2011 respectively to deny cenvat credit on following services namely Air Travel Agent Service, Tour Operator Service, Cabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extended period of limitation, we hold that the demand of extended period of limitation is not sustainable on limitation itself. 6.1. Further, we find that the above mentioned services as explained by the learned counsel during the course of arguments have been used by them for their business operations of manufacturing of excisable goods. In that circumstances, relying on the decision in the appellant's own case reported in 2017-TIOL-1981-CESTAT-BANG. & 2017- TIOL-1894-CESTAT-BANG. and in the decision of Ultra Tech Cement Ltd. Vs. Commissioner of Central Excise, Kolhapur - 2018 (10) GSTL 80 (Tri.-Mum.), we hold that the appellant is entitled to avail cenvat credit on the above said services as the same has been used by the appellant in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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