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2019 (11) TMI 8 - CESTAT BANGALORECENVAT Credit - date of issuance of invoice - it was alleged that appellant had availed CENVAT credit of ₹ 4,37,222/- on the strength of invoices after lapse of six months/one year from the date of issue - proviso to Rule 4 of the CCR, 2004 as amended by N/N. 21/2014 CE (NT) dated 11.07.2014 and No.6/2015 CE (NT) dated 01.03.2015 - HELD THAT:- The appellant did not avail the CENVAT credit on Service Tax paid on commission to the Commission Agent because there was a dispute whether the said service falls in the definition of ‘input service’ and a SCN was issued to the appellant and therefore, the appellant did not avail the CENVAT credit and kept the invoices pending and when the issue was finally settled by the Tribunal and thereafter the Additional Commissioner decided the SCN in favour of the appellant, then the appellant took the CENVAT credit - Further, the appellant had reasonable excuse for not taking the credit as there was a dispute regarding the input service. Time Limitation - HELD THAT:- The entire demand is also time barred because the SCN was issued on 28.06.2017 and the period of dispute is April 2013 to May 2014 and the appellant has been filing the Returns regularly therefore there is no reason to invoke the extended period of limitation in the present case. On merit as well as on limitation, the impugned order is not sustainable - appeal allowed - decided in favor of appellant.
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