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2018 (5) TMI 1619 - CESTAT BANGALORECENVAT credit - tippers - extended period of limitation - Section 73(1) of the Finance Act - Held that: - As per the provisions of Section 73(1) of the Act, the relevant date for issuing the SCN is one year from the date when the ST3 return is filed or ought to have been filed and in the present case, the return was filed on 10/09/2009. Therefore, the SCN should have been issued on or before 10/09/2010 whereas the SCN was issued on 13/08/2011 much after the normal period by invoking the larger period. The appellant failed to bring any material to show that there was suppression on the part of the appellant to evade the payment of tax. The assessee filed the return on 10/09/2009 giving complete details of CENVAT credit availed by them on tippers and it was not alleged by the department that the respondent had not given such details or given incorrect details in their ST3 return filed on 10/09/2009 or had availed credit fraudulently or without receiving the subject capital goods. In the case of P. V. Narayana Reddy [2008 (10) TMI 178 - CESTAT, BANGALORE], it has been held that demand raised invoking extended period when returns are regularly filed is not sustainable. Appeal dismissed - decided against Revenue.
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