Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 125 - CESTAT NEW DELHILimitation – Longer period for issuance of Show Cause Notice – cenvat credit - input services - outward transportation - Held that:- For invoking longer limitation period under proviso to Section 11A (1) of the Central Excise Act, the department has to prove that the wrong availment of Cenvat credit took place on account of fraud, wilful misdeclaration, misstatement or contravention of the provisions of the Central Excise Act, 1944 or of the rules made thereunder with intent to evade the payment of duty - Interpreting the provisions of proviso to Section 11A, the Apex Court in the case of Continental Foundation Jt. Venture vs. CCE, Chandigarh I [2007 (8) TMI 11 - SUPREME COURT OF INDIA] has held that when on account of conflicting judgments on an issue during some period, there was scope for entertaining doubt in respect of the view to be taken, the longer limitation period under proviso to Section 11A (1) would not be applicable - In this case allegation of intention to evade payment of Service tax has not even been made even in the show cause notice and only for this reason, the Jurisdictional Assistant Commissioner, after confirming the Cenvat credit demand, has not imposed penalty under Section 11AC, observing that he does not find default or the intention of the assessee to evade the duty, the proviso to Section 11A (1) would not be invokable – Extended period not invokable – Decided in favor of Assessee.
|