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2015 (10) TMI 630 - AT - Service TaxDenial of CENVAT Credit - reversal of credit in respect of trading of vehicles - extended period of limitation - Held that:- The allegation in the show cause notice is that appellant has suppressed the fact that appellant is an authorized dealer of General Motors. Infact the fact has been recorded by this Tribunal in order passed by this Tribunal in appellants own case vide order dated 4.11.11 reported in wherein it has been recorded that appellant is an authorised dealer of vehicle manufactured by M/s. General Motors. This observation has been made by this Tribunal on 4.11.2011 in appeal which has been arisen out of order in original dated 28.12.10 which means that before 2010, it was in the knowledge of department that appellant who is an authorised dealer of M/s. General Motors for selling the vehicle. Therefore, allegation against the appellant that they have suppressed the fact that they are authorized dealer of General Motors is not correct. Admittedly, show cause notice was issued by invoking the extended period of limitation. In these circumstances, show cause notice cannot be issued to the appellant by invoking the extended period of limitation. Therefore, the demand in the impugned order has been confirmed by invoking the extended period of limitation which is not sustainable. Consequently, impugned order is set aside. - Decided in favour of assessee.
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