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TMI Blog2022 (10) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... re no disallowance of the CENVAT credit can be made save and except by resorting to the provision of Rule 14 of CCR. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 51527 of 2022-SM & 51530 of 2022-SM - Final Order No. 50959-50960/2022 - Dated:- 4-10-2022 - HON BLE SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Mr. D.S. Rana, Mr. Saurabh Mr. Akshay Agarwal, Advocates for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x provisions. 3. During the course of audit of the records of the party for the period from 2014-15 to 2017-18 (upto June 2017), it has been noticed on perusal of the invoices of input services that the party had claimed input service credit in their service tax credit ledger for input services such as property management from M/s CBRE South Pvt Ltd., M/s G4S Secure Solution (India) Pvt. Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty management, security service and car parking service. The appellant have taken proportionate credit (space used by their head office/ themselves) of these input services and have distributed the same to their 3 manufacturing units, as per Rule 7 of CCR (in the proportion of turnover of the manufacturing unit), so far the other portion of these three input services is concerned, with regard to o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Being aggrieved the appellant is before this Tribunal. 5. Learned Counsel for the appellant have inter alia argued in depth on the merits and has also raised the grounds that without invocation of Rule 14 of CCR, Cenvat credit availed could not have been disallowed. He also urges that the show cause notice is bad for invocation of extended period of limitation, as the appellant have mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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