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2014 (3) TMI 351 - AT - Central ExciseEligibility to CENVAT Credit - Invocation of extended period of limitation - Held that:- appellant have no case. But on limitation, they are having a case in spite of the decision of ITC Ltd. (2013 (1) TMI 555 - CESTAT, CHENNAI). As the issue whether the appellant are entitled to take CENVAT Credit on the impugned items during the period or not was in dispute and the same was referred to the Larger Bench of the Tribunal and this Tribunal in Vandana Global (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ) decided the mater against the assessee. Therefore, when the issue of eligibility of credit was in dispute during the impugned period, the extended period is not invocable. Accordingly, I hold that in this matter, the extended period of limitation is not invocable - Decided in favour of assessee.
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