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2024 (4) TMI 10 - CESTAT KOLKATAExtended period of limitation - PSU - CENVAT Credit - input services - credit denied holding that the cenvat credit was taken before making the payment of the same - Rule 4(7) of the Cenvat Credit Rules, 2004 - HELD THAT:- There is no restriction for availment of cenvat credit. In that circumstances, the appellant is entitled to take the cenvat credit as held by this Tribunal in the case of M/S MUNJAL SHOWA LTD. VERSUS C.C.E., DELHI-III, GURGAON [2018 (12) TMI 84 - CESTAT CHANDIGARH]. It is found that at the most the appellant is liable to pay interest in the intervening period, but whole of the demand has been raised by invoking extended period of limitation as the appellant being a Public Sector Undertaking owned by the State Government, the element of suppression of facts and malafide intention for extending period of limitation is not invokable. Further the demand of interest has been raised by invoking extending period of limitation is also not invokable as held by this Tribunal in the case of M/s Munjal Showa Limited. The impugned order is set aside and the appeal is allowed
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