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2018 (5) TMI 2016 - CESTAT KOLKATACENVAT Credit - input services - Transport of Goods by Road (GTA) - service beyond the place of removal - period April, 2006 to March, 2007 - Suppression of facts or not - time limitation - HELD THAT:- The impugned Show Cause Notice has been issued as a result of the scrutiny of the records and the ER-1 Return of the appellant as can be seen from para 3 thereof. This clearly indicates that there was no suppression of facts on the part of the appellant assessee as they have reflected the same in their statutory records. It is the case of the Revenue that the appellants were supposed to inform the matter to the Department as they have taken and utilized subject input service which is beyond the manufacturing liability fixed as per agreements ibid and this fact was suppressed in order to take the benefit in manufacturing account unlawfully. There are no element of misstatement, fraud, collusion or suppression of facts with an intent to evade payment of Central Excise Duty. Accordingly, the extended period of limitation cannot be invoked in the present case. Show Cause Notice is barred by limitation - appeal is allowed on the ground of limitation alone.
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