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2015 (10) TMI 878 - AT - Central ExciseDenial of CENVAT Credit - Invocation of extended period of limitation - whether CENVAT credit on items like Angles, channels, joints, HR Sheets, Plates, CRSS sheets in coils, CTD and Round bars loose etc., will be admissible to the appellant or not - Held that:- Extended period cannot be invoked in a situation when conflicting views were available on a subject, which was finally settled by Larger Bench of CESTAT in the case of Vandana Global Ltd. vs Commissioner of Central Excise, Raipur (supra) in the year 2010. The period involved in the present case is 2007-08 and 2008-09 whereas Show Cause Notice has been issued on 16.07.2011, which is clearly time barred as extended period of five years, cannot be invoked in this case. - Decided in favour of assessee.
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