Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 501 - AT - Central ExciseCENVAT Credit - input services - services availed by the appellant in the course of their business of manufacturing of excisable goods - period April 2004 to September 2009 and April 2010 to November 2010 - extended period of limitation - HELD THAT:- Considering the fact that the periodical show-cause notices have been issued to the appellant and during the impugned period there was a issue of availment of cenvat credit on the services was under judicial scrutiny, in that circumstances extended period of limitation is not invokable. Therefore, for the show-cause notice dated 03/09/2010 issued by invoking extended period of limitation, it is held that the demand of extended period of limitation is not sustainable on limitation itself. The services as explained by the learned counsel during the course of arguments have been used by them for their business operations of manufacturing of excisable goods. In that circumstances, relying on the decision in the appellant’s own case ITC LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX AND CUSTOMS BANGALORE-IV BANGALORE [2017 (3) TMI 1542 - CESTAT BANGALORE] and in the decision of ULTRA TECH CEMENT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLHAPUR [2017 (11) TMI 297 - CESTAT MUMBAI], it is held that the appellant is entitled to avail cenvat credit on the above said services as the same has been used by the appellant in the course of their business of manufacturing of excisable goods. There are no merit in the impugned orders and the same are set aside - appeal allowed - decided in favor of appellant.
|