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2019 (2) TMI 752 - AT - Central ExciseCENVAT Credit of service tax paid - development and annual maintenance of website - extended period of limitation - Held that:- The assessee was audited in August 2014 and thereafter the show-cause notice was issued in December 2015 which is beyond the period of limitation of one year as prescribed under the Act. Further, after the audit, no material has come to the notice of the Department which has been relied upon for issuing the show-cause notice. The show-cause notice was issued based on audit report itself. Tribunal in various cases has consistently held the extended period of limitation cannot be invoked when the show-cause notice is based on audit. Further, the appellant has shown the credit in their returns. Further, the Department has also failed to bring on record any material except saying that the suppression was detected during the audit and had it not been detected during the audit it would have gone unnoticed. This is not sufficient reason for invoking extended period of limitation. Appeal allowed - decided in favor of appellant.
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