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2021 (5) TMI 28 - AT - Central ExciseCENVAT Credit - denial on the premise as per Notification No. 02/14-CE (N.T) dt. 20.01.2014 - time limitation - HELD THAT:- There is no provision in law for the appellants to file invoices before the department in time. In these 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 these circumstances, when the adjudicating authorities are having a divergent view, it is found that 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 notices have been issued by invoking extended period of limitation, therefore, the denial of credit is barred by limitation. The demand against the appellants is barred by limitation - Appeal allowed - decided in favor of appellant.
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