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2021 (7) TMI 131 - AT - Central ExciseExtended period of Limitation - period involved in this case is May 2012 to January 2014 whereas the show cause notice has been issued on 02.06.2017 - CENVAT Credit - credit has been denied to them on the premise as per N/N. 02/14-CE (N.T.) dt.20.1.2014, the appellant was not entitled to credit prior to the N/N. 01/10-CE dt.6.2.2010 - HELD THAT:- Similarly placed assessee was allowed the credit although against those orders, the appeals have been filed by the Revenue before the Commissioner (Appeals), in that circumstance, when the Revenue is having divergent views on the issue, the extended period of limitation is not applicable. Admittedly, in this case, the show cause notice has been issued by invoking the extended period of limitation, therefore, it is held that the denial of credit is barred by limitation. Appeal allowed - decided in favor of appellant.
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