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2012 (6) TMI 222 - AT - Central ExcisePeriod of Limitation - dispute regarding ineligibility of Cenvat credit availed under Business Auxiliary Services on the invoices raised by one of the Commission agent for sale of input/ raw materials - Held that:- Credit availed on the service tax paid on the sale of inputs by the appellant paid to the appellant's commission agent does not get covered under the Cenvat Credit Rules. Limitation - In SCN, no where it is alleged that cenvat credit has been availed with intention to evade payment of duty, nor any statement was recorded. In the absence of evidence indicating that the appellant had full knowledge of availing ineligible credit, show cause notice issued on 19.02.2009 is patently time-barred. Impugned order is set-aside only on the limitation ground - Decided in favor of assessee.
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