2026-VIL-74-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Cenvat credit on tippers, hydraulic cabs and hydraulic boomers; Service of site formation and clearance - Appellant availed Cenvat credit on tippers, hydraulic cabs and hydraulic boomers used for providing output service of "Site Formation & Clearance, Excavation and Earth Movers Service"- Department objected to the credit availed prior to 01.10.2010, as these items were not covered under the definition of "capital goods" until the amendment made by Notification No. 25/2010-C.E. (N.T.) dated 22.06.2010 - Department invoked the extended period of limitation on the ground that the irregularity would have remained undetected if the audit had not pointed it out – HELD - The extended period of limitation cannot be invoked merely because the audit pointed out the irregularity. The fact that the audit detected the wrong availment of Cenvat credit cannot be the ground to invoke the extended period of limitation – Further, the tippers, hydraulic cabs and hydraulic boomers were used for providing the output service of "Site Formation & Clearance, Excavation and Earth Movers Service" by the appellant. Even though the items were not covered in the specific output services till 22.06.2010, the benefit of bona fide belief should be provided - The matter is remanded to the extent of seeking reversal, if any, for the period that survives in the ordinary period of limitation. No penalty shall be imposed in view of the finding of bona fide belief. The demand of interest shall also be limited to the period that survives in the ordinary period of limitation – The appeal is allowed
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