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2013 (7) TMI 754 - CESTAT NEW DELHICenvat credit - Outward transportation of the goods - Commissioner disallowed benefit - Held that:- Commissioner relied on decision of ABB Ltd. Vs. CCE [2009 (5) TMI 48 - CESTAT, BANGALORE] and rejected appeal however, this decision is now reversed by Karnataka High Court [2011 (3) TMI 248 - KARNATAKA HIGH COURT] - Therefore following this decision - Decided against Revenue. Longer period of limitation - Construction services utilised for the residential colony - Held that:- Whatever is required to be disclosed in the ER-I Return, the appellants have admittedly disclosed the same. As Such no suppression or mis-statement can be alleged to them so as to invoke the longer period of limitation - Decided against Revenue.
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