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2016 (7) TMI 1143 - AT - Central ExciseCENVAT credit on construction activities denied - denial is only for the road which extends beyond the plant area and upto the main public road - Extended period invoked - Held that:- As find that these are inter-connected roads on which the appellants spent money for construction and accordingly, had bonafide belief of eligibility of credit on such activity without the distinction for inside the plant and or outside the factory gate. In such circumstances, the allegation of suppression or willful misstatement etc. cannot survive. Further, it is an admitted fact the credits availed were all entered in their records and were figuring in the statutory returns also. The lower authorities have also allowed substantial portion of credit on the same activity insofar as it relates to the road inside the factory gate. Considering the above factual position and legal interpretation involved in this case, find that the demand for extended period cannot be sustained. Accordingly, the impugned order is set aside on this ground. - Decided in favour of assessee.
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