Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1828 - CESTAT CHANDIGARHExtended period of limitation - CENVAT credit - inputs issued by the units, who are availing exemption under Notification No. 01/10-CE dt. 06.02.2010 - area based exemption - credit denied on the premise as per Notification No. 02/14-CE (N.T.) dt. 20.01.2014, the appellant was not entitled to credit prior to the Notification No. 01/10-CE dt. 06.02.2010 - period involved in this case is 2011-12 to 2013-14 whereas the show cause notice has been issued on 17.07.2015 by invoking extended period on 21.06.2017. HELD THAT:- Similarly placed assessee was allowed the credit although against those orders, the appeals have been filed by the Revenue before the Commissioner (Appeals), in that circumstance, when the Revenue is having divergent views on the issue, the extended period of limitation is not applicable. Admittedly, in this case, the show cause notice has been issued by invoking the extended period of limitation, therefore, the denial of credit is barred by limitation - Appeal allowed - decided in favor of appellant.
|