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2018 (9) TMI 1055
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....n, Advocate for the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent ORDER Brief facts are that appellants are manufacturers of parts and accessories of motor vehicles and are availing the facility of Cenvat Credit on inputs, capital goods and input services. They initially had their factory premises at Pattullous Road, Chennai. They got their new premises at Ambattur registere....
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....ct, 1944. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal. 2. On behalf of the appellant, learned Counsel Shri. M. Kannan, submitted that their factory premises was shifted from Pattullous Road to Ambattur and the new premises was registered only on 02.09.2011. As per Rule 10 of the Cenvat Credit Rules, they would be eligible for credit if the credit is availed on Patt....
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.... he, therefore, prayed that the same may be set aside on the ground of limitation. 3. The learned AR Shri. S. Govindarajan, supported the findings in the impugned order. He submitted that after shifting of the factory to Ambattur, the appellant cannot avail services in their previous premises at Pattullous Road. The services like renting of immovable property services, etc., have been availed i....