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2018 (9) TMI 377 - CESTAT CHENNAITime Limitation - Show Cause Notice is issued on 17.03.2011 invoking the extended period - no suppression of facts - Commercial and Industrial Construction Service - shortfall in accounting of value - abatement under N/N. 1/2006-ST - Held that:- The appellant has disclosed that they are availing the benefit of Notification 01/2006. As per the Notification, the benefit would not be eligible if the assessee avails credit on inputs/input services. However, the appellant has availed credit on certain input services. The same has been disclosed by them in the ST-3 returns by Column 5B - Thus, the Department was put to knowledge and it cannot be said that the appellants had suppressed any facts from the Department with an intention to evade payment of service tax - the extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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