2018 (9) TMI 831

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....anu Kiran, Asst. Commissioner/AR for the Respondent. ORDER [Order per: P.V. Subba Rao.] 1. These four appeals have been filed by the appellant against the following impugned orders. Appeal No. Impugned Order E/31216/2017 VIZ-EXCUS-002-APP-044-17-18, dt.21.08.2017 passed by CCCE & ST, Visakhapatnam E/30038/2018 VIZ-EXCUS-002-APP-75-76-77-17-18, dt.12.01.2017 passed by CCC....

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....e structures for support of capital goods except for the provision of one or more of these specified services. 4. The appellant herein is a manufacturer of sugar and had availed credit on the input services rendered on works contracts. Show Cause Notices were issued seeking to deny the credit and recover the same along with interest invoking the extended period of limitation. It is also propose....

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....authority or by the first appellate authority in their orders. On perusal of the Order-in-Original and Order-in-Appeal, I find it so. The learned counsel also contested the show cause notice on the grounds of limitation. It is his contention that they have been regularly filing ER-1 returns as required under the law and therefore the extended period of limitation cannot be invoked in this case. ....

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..... It is not in dispute that appellant had availed CENVAT credit on works contract services during the relevant period and that they were not eligible to avail the credit on works contract if they were used for the two purposes specified in the exclusion part of the definition of input services under Rule 2(l) of the CENAVT Credit Rules, 2004. Learned Counsel also concedes that they had wrongly tak....