TaxTMI 
TaxTMI 
2013 (7) TMI 188
X X X X Extracts X X X X
X X X X Extracts X X X X
....r, AR. Per: B S V Murthy: The appellant is engaged in manufacturing of CRGO transformer core. During the scrutiny of records, it was noticed that the appellant had availed CENVAT credit of service tax of Rs. 1,38,772/- on works contracts and consultancy fee of civil engineer for their unit-2. Credit was taken on 19.6.2008 and 1.10.2008. Proceedings were initiated for demanding the CENVAT cre....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t sustainable and appellant is not liable to reverse the credit also because of the fact that show-cause notice was issued beyond the period of one year. He also submits that the credit could have been taken in unit-1 also since the definition of 'input service' provides for availment of CENVAT credit of service tax paid on services used for setting up of a factory also. Therefore he submits, on m....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat credit is available to a manufacturer for setting up of a factory also. In this case, the appellant utilized the services for setting up unit-2. But for the fact that they took a separate registration for unit-2, the appellant could have easily and correctly taken credit in unit-1 also, being a manufacturer having one factory and setting up the second factory. The original authority denied cre....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tely provides for availment of credit by the manufacturer, Further, if credit could not be taken in unit-1, it could have been taken in unit-2 in any case. Moreover, even after taking the credit in unit-1, as submitted by the learned consultant, throughout period till the credit was reversed, the appellant had substantially more credit than what has been demanded and proceedings initiated. Under t....