Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (5) TMI 1102 - AT - Central ExciseCENVAT credit - service tax paid on different category of insurance policies - Held that: - the Tribunal in the case of Hindustan Zinc Ltd. vs CCE Jaipur [2014 (7) TMI 485 - CESTAT NEW DELHI] has allowed the cenvat credit of service tax paid on burglary insurance, Fire insurance, transit insurance for inward transportation of raw material and outward transportation of finished goods, holding that the services are confirming to definition of input service contained in Rule 2(l) of the CCR, 2004. Extended period of limitation - Held that: - the Department had not specifically proved the fact with tangible evidence that the appellant had suppressed the fact of taking irregular credit. Thus, issuance of show cause notice on 09.04.2013, which is almost after four and a half years from the date of visit of the audit officers, in my considered opinion, is barred by limitation of time. Appeal allowed - decided in favor of appellant.
|