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2018 (5) TMI 1289 - AT - Central ExciseExtended period of limitation - manufacture - process of hot deep galvanization of MS fabricated items - case of appellant is that the issue of galvanization was within the knowledge of department and they had obtained Service Tax registration from the department, and thus the demand is barred by limitation - Held that: - the issue of job-work being undertaken by the appellant was within the knowledge of the department as can be seen from the relied upon documents for issue of show cause notice dated 02.04.2012 - Revenue had issued Service Tax registration to the appellant for the activity of galvanization and therefore the activity undertaken by the appellant was known to the department from the date of issue of said registration under Service Tax and that the show cause notice dated 02.04.2012 was issued for the period from 2007-08 - SCN is clearly hit by limitation - appeal allowed - decided in favor of appellant.
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