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2018 (8) TMI 533 - AT - Central ExciseCENVAT Credit - input service - whether appellant is entitled for CENVAT credit in respect to the construction services of residential building for the staff - Time Limitation - Held that:- Though the appellant have raised the issue of limitations before the Commissioner (A) who has not given any finding as regard the time bar of the demand. Since the issue of limitation is a mixed question of facts and law, the Commissioner (A) was supposed to give finding. The Commissioner (A) has not dealt with this issue. It is in the interest of justice that the matter should go back to the Commissioner (A) for deciding the issue of limitations - appeal allowed by way of remand.
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