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2019 (7) TMI 1415 - AT - Service TaxExtended period of limitation - Whether the SCN dated 02.05.2013 is issued validly invoking the extended period of limitation for disallowing the cenvat credit taken by the appellant during the financial year 2009-2010? - HELD THAT:- In spite of the audit objection and three reminders, the appellant had not responded in writing and thereafter, the Revenue also did not take any further action, and only after 24 months, the show cause notice was issued. The normal period of limitation during the period of dispute is 18 months. Further, no reason has been given by the Revenue for not issuing the show cause notice for all these months, during the period of 18 months as permissible. The appellant has maintained proper documents of the transactions and submitted ST-3 Returns regularly. Thus, in the facts and circumstances, no case of falsification of record and/or suppression or any contumacious conduct is made out against the appellant. The extended period of limitation is not available to the Revenue - appeal allowed - decided in favor of appellant.
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