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2020 (10) TMI 55 - AT - Central ExciseTime Limitation - CENVAT Credit - credit denied on the premise as per Notification No. 02/14-CE (N.T) dt. 20.01.2014, the appellant was not entitled to avail credit prior to the Notification No. 02/14 (N.T) dt. 20.01.2014 in terms of Notification No. 01/10-CE dt. 6.02.2010 - HELD THAT:- There is no provision in law for the appellant to file invoices before the department in time. In that circumstances, as the assessee was allowed credit by the adjudicating authority although the revenue has filed appeal against those orders before the Commissioner (Appeals). In that circumstances, when the adjudicating authorities are having a divergent views, the extended period of limitation is not invokable in the facts and circumstances of this case. Admittedly, in the case in hand, the show cause notice has been issued by invoking extended period of limitation, therefore, the denial of credit is barred by limitation - Appeal allowed - decided in favor of appellant.
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