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2015 (11) TMI 209 - AT - Central ExciseBenefit of CENVAT credit - Credit availed on the basis of debit notes - Non production of valid documents - Invocation of extended period of limitation - Held that:- Appellants were directed by the audit team to produce the relevant invoices before the range authorities, which action gets completed by April 2006. In spite of that, show-cause notice stands issued after a gap of around 4 years, that too without making any reference to the fact of filing of invoices and the verification of the same by the Range Superintendent. The notice is issued on the sole ground that the said invoices were not produced before the audit team. Needless to say that the appellant s Range authorities were under a duty to verify the said invoices and to extend the benefit to the assessee, based upon the same. In any case, the observations of the appellate authority that the registration number does not stand mentioned in the said invoices, cannot be adopted by the Revenue as an excuse to deny the credit, especially in the absence of any allegation, much less with any allegation to the effect that service tax does not stand paid by the service provider and service does not stand received by the appellant. As such, I find no reasons to deny the credit to the appellant. There is no justification for the Revenue to take a period of 4 years to issue the show-cause notice that too without verification of the documents submitted by the appellant. The credit was being availed by the assessee by reflecting the same in the monthly returns which were being regularly filed by the appellant. In such a scenario, no mala fide intention, with any intent to evade, suppress or mis-state the facts can be attributed to the appellant so as to invoke longer period of limitation. I accordingly hold that the demand being raised after normal period of limitation is barred. - Impugned order is set aside - Decided in favour of assessee.
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