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2018 (7) TMI 1793 - AT - Service TaxCENVAT Credit - duty paying documents - Rule 9(1) of Cenvat Credit Rules, 2004 - extended period of limitation - Held that:- Commissioner (Appeals) has himself admitted that the issue stands covered by the earlier decision of the Tribunal in the same assessee’s case BHARAT SANCHAR NIGAM LTD. VERSUS CCE, SALEM [2008 (10) TMI 141 - CESTAT CHENNAI]. However, Appellate Authority has not followed the same on the ground that Revenue has filed an appeal before the Hon’ble High Court of Chennai - Learned A.R. has not been able to show any decision of the Hon’ble High Court indicating that the said decision of the Tribunal stands reversed. Even there was no stay granted by the High Court - the law declared by the Tribunal was required to be followed by Commissioner (Appeals). Extended period of limitation - Held that:- The appellant is wholly owned corporation of Government of India and cannot be attributed with any mala fide so as to justifiably invoke the longer period of limitation - demand is barred by limitation also. Appeal allowed - decided in favor of appellant.
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