TMI Blog2010 (9) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ntenance service are input services and he was entitled to avail the credit of the service tax paid by the service providers. The appellants had filed monthly returns showing availment of credit no suppression or mis-statement with an intent to evade duty, can be attributed to them - Thus, the Commissioner (Appeals) has set aside the penalty imposed upon the appellants by following the Tribunal’s decision in the case of M/s. Rajhans Metals Pvt. Ltd - Held that: the demand of credit having been raised after the normal period of limitation is hit by limitation and is time barred - Hence, the appeals are disposed off accordingly. - ST/193-194/2009 - /1641-1642/2010-WZB/AHD - Dated:- 30-9-2010 - Ms. Archana Wadhwa, JJ REPRESENTED BY : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax credit register entries Nos. 37 38, dt. 30-6-07. The Central Excise officers had, during the course of audit of the records of the appellant, observed that the credit of service tax so availed by the appellant is wrong and required to be reversed. The appellant was therefore issued show cause notice F. No. V/15-13/SCN/STC/07, dt. 11-9-07 and F. No. V/15-22/SCN/STC/07, dt. 27-12-07 respectively for both the above credits. Both the show cause notices were decided vide O-I-O No. 10/S. Tax/Dem/08-09 and O-I-O No. 11/S. Tax/Dem/08-09, dt .20-8-08 respectively. The adjudicating authority has vide above impugned orders confirmed the recovery of Rs. 2,40,000/- and Rs. 59,328/- ordered for recovery of interest on the above amounts of credit an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the Commissioner (Appeals) has observed that though the appellants had regularly submitted the monthly returns, he has not clearly disclosed that he had availed credit of service tax paid on the textile (sic) services rendered for the wind mills situated away from his factory. I find no merits in the above observation and finding of the Commissioner (Appeals). Having accepted that the appellants had filed monthly returns showing availment of credit of Rs. 2,04,000/-, no suppression or mis-statement with an intent to evade duty, can be attributed to them. In any case, the same Commissioner (Appeals) has set aside the penalty imposed upon the appellants by following the Tribunal s decision in the case of M/s. Rajhans Metals Pvt. Ltd, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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