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2018 (1) TMI 473 - AT - Central ExciseCENVAT credit - input services - services used for construction of their factory, by way of expansion - time limitation - Held that: - even though the audit was conducted in 2011 and November 2012 and the statement was recorded in May 2013, the department took almost four years to issue the show cause notice in January 2016 - the Commissioner (Appeals), while rejecting the assessee’s plea on the point of limitation, did not refer to and examine the various monthly returns filed by the assessee, which according to the Advocate, were placed before him - matter remanded to the original adjudicating authority for verifying the above contention of the assessee and to re-decide the issue - appeal allowed by way of remand.
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