2019 (12) TMI 238 - AT - Service Tax

CENVAT Credit - rental premises - contravention of provisions of Rule 2 (l), Rule 3 and Rule 9 (6) of the CENVAT Credit Rules, 2004 - Extended period of limitation - HELD THAT:- The Show Cause Notice/Statement of Demand has been issued without any whisper as to invoking the larger period of limitation, much less any whisper as to suppression, fraud, etc. - Admittedly, the proposal to raise the demand was for a much earlier period. If the proposal to raise the demand is for an earlier period beyond one year, then the authority has to invariably invoke the extended period of limitation and invoking the larger period could be possible only if there is suppression, fraud, etc., played by the assessee, to justify such invocation of larger period. In view of this, the appellant should succeed on this ground alone.

The Revenue has not been able to justify the invocation of extended period of limitation as there is not even an allegation as to suppression, fraud, etc., and hence, the demand cannot sustain - Appeal allowed - decided in favor of appellant.