Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1215 - AT - Service TaxDenial of CENVAT Credit - Invocation of extended period of limitation - Held that:- -after relying upon the Apex Court decision in the case of Padmini Products vs. CCE [1989 (8) TMI 80 - SUPREME COURT OF INDIA], held that for invocation of extended period there has to be some evidence that an assessee knew that they were liable to pay duty. That mere failure to pay duty or taking license is not enough to invoke extended period - when CENVAT credit is reflected in periodical returns then extended period can not be invoked. A perusal of the records of this appeal reveals that the factual matrix is similar to the facts available before the CESTAT, New Delhi in the case of CCE, Jaipur vs. Pushp Enterprises [2010 (11) TMI 835 - CESTAT, NEW DELHI]. Accordingly, it is held that extended period is not invokable in the present appeal - Decided in favour of assessee.
|