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2013 (8) TMI 26 - AT - Central ExciseExtended period of limitation – Show-cause Notice issued on 06.9.2011 seeking to reverse the cenvat credit for the period October 2006 to July 2011 – Held that:- Extended period of limitation, prima-facie unsustainable for the reason that the Revenue authorities, on an identical issue has issued a show cause notice on 08.09.2009 invoking the extended period, in that case also for reversing the amount of cenvat credit taken during the period 2005-06. Cenvat Credit on GTA services – For demand within the limitation period – Held that:- Liability arises for which the issue needs to be gone into detail as to what would be place of removal in the contract and whether the appellant was responsible for the goods cleared and delivered to their purchasers - Appellant has not made out a case of complete waiver of pre-deposit of the amounts involved inasmuch as the same is within the limitation period – Directed to make deposit of Rs. 20,00,000/-(Rupee Twenty Lakhs only)
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