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2013 (7) TMI 188 - CESTAT AHMEDABADCenvat Credit - input service - manufacturer having one factory and setting up the second factory - Period of limitation - Credit was taken in unit-1 whereas service was received in unit-2 – Credit denied – Held that:- In any case it cannot be said that there was suppression of facts since the assessee was not required to intimate these details - As regards misdeclaration, there is no intention to evade duty as emerging from the facts and circumstances of the case - on the ground of limitation, the demand for CENVAT credit cannot be sustained and consequently, the impugned order also cannot be sustained.Decided in favor of Assessee.
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