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2017 (4) TMI 214 - CESTAT NEW DELHITime limitation - Section 11A - CENVAT credit - freight for outward transportation of goods from the factory gate to premises of ultimate customers - Held that: - It is clear from the definition of relevant date that the period of one year has to be reckoned from the date of filing of monthly return or the last date for filing of such return. It is further specified in Rule 12(1) of the CER, 2002 that the monthly return has to be filed within 10th of the following month. Consequently, the SCN covering the demand of the earliest month in the present dispute i.e. month of May, 2012 can be up to 10th June, 2013. In the present case, the SCN issued on 23-5-2013 and hence it is within time - appeal dismissed - decided against assessee.
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