Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2022 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (4) TMI 129 - CESTAT NEW DELHICENVAT Credit - input services - outward transportation service (GTA) used for removal of goods - demand barred by time limitation or not - HELD THAT:- The appellant have maintained proper records of the transactions and the fact of taking credit. Further, the appellant has also filed periodical returns regularly. Admittedly, show cause notice has been issued in September, 2019 disputing taking of cenvat credit on outward GTA for the period April, 2016 to March, 2017. During the course of argument, learned Counsel have also filed copy of the excise return in Form ER-1, wherein they have reflected the cenvat credit taken in the relevant columns alongwith other details as required. Thus, no case of suppression, mis-representation or fraud is made out against the appellant. The Tribunals, High Courts and even the Supreme Court have taken divergent views on the subject of allowability of credit on outward GTA. Finally, the CBIC has issued a circular in the year, 2018 mentioning four rulings of Hon’ble Supreme Court in Roofit [2015 (4) TMI 857 - SUPREME COURT], Ultratech [2018 (2) TMI 117 - SUPREME COURT], Ispat Industries, [2015 (10) TMI 613 - SUPREME COURT] etc. wherein divergent views have been taken and thereafter have given instruction to the Field Officer to take a pragmatic view in the matter of allowability of outward GTA. Thus, evidently the issue was open to more than one interpretation and thus the dispute raised by the Department is debatable and subject to different interpretation. The extended period of limitation is not available to Revenue. Accordingly, I hold the show cause notice is hit by limitation - Appeal allowed - decided in favor of appellant.
|