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2024 (1) TMI 1120 - CESTAT CHANDIGARHEligibility of CENVAT Credit - credit was not mentioned in the ST-3 Returns filed - credit has been taken after the prescribed period of six months or one year (from 01.03.2015) - Extended period of limitation - HELD THAT:- The learned Commissioner finds that CENVAT credit on input and input services can only be availed within a period of six month or one year (w.e.f. 01.03.2015) from the date of invoice and in the instant case, time period of one year has already elapsed and moreover, the appellants have not claimed the CENVAT credit in the ST-3 Returns. It is found that the Tribunal in the case of Origin Learning Solutions Pvt. Ltd. [2021 (7) TMI 898 - CESTAT CHENNAI] held that CENVAT credit cannot be denied for the reason that such availment was not reflected in ST-3 Returns. It is also found that Tribunal and High Courts have been consistently holding that a substantial rate of eligibility to CENVAT credit cannot be denied on the basis of procedural violations. The credit cannot be denied only because it has been utilized late. Moreover, it is found that the show-cause notice has been issued on the basis of third-party information. Extended period of limitation - HELD THAT:- Though extended period has been invoked, no evidence of suppression, mis-statement, fraud, collusion etc., has been put forth. In the absence of the same, extended period cannot be invoked. It is found that the Tribunal in the case of Balaji Machinery [2022 (8) TMI 704 - CESTAT KOLKATA] held that where the demand is merely on the basis of data obtained from Income Tax Department, it cannot be alleged that there was suppression etc. to justify the invocation of extended period. Therefore, it is found that the impugned order is not legally sustainable. The appeal is allowed both on merits and limitation.
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