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2016 (8) TMI 617 - AT - Central ExciseInvokation of extended period of limitation - Cenvat credit - Service tax paid for repair and maintenance of tailing dam road at the mines area - appellant have created tailing dam facility for proper disposal of hazardous waste known as “Tailing” - Held that:- the credit availed by the appellants were recorded in their accounts and are reflected in their statutory returns. This particular credit not separately shown in their returns could not be the reason for invoking suppression as there is no provision to show individual credits in the returns filed with the Department. Further, the bonafide belief of the appellant to the effect that the repair work of the said road is connected to the overall mandatory requirement of the waste disposal, which is eligible for credit, cannot be discounted. As admitted, the credit entries were in the regular records, which were audited and the dispute arose thereafter only. Therefore, invoking extended period with an allegation of suppression of facts and willful mis-statement with an intend to evade payment of duty is not sustainable. - Decided in favour of assessee
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