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2018 (4) TMI 298 - AT - Service TaxCENVAT credit - trading activity - common inputs utilized for trading as well as manufacturing activity - non-maintenance of separate records - extended period of limitation - Held that: - invoking the longer period is not sustainable because on the same issue earlier show-cause notices are pending decision before the Tribunal - in the case of ECE Industries ltd. [2003 (3) TMI 136 - SUPREME COURT OF INDIA], on an identical issue, the Hon'ble Supreme Court set aside the demand on limitation. Thus, the longer period of limitation is not invocable as the as the appellant was issued show cause notices for the earlier period - entire demand in the present case is barred by limitation - appeal allowed - decided in favor of appellant.
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