2011 (6) TMI 595

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..... der]. - The appellant is engaged in manufacture of excisable goods viz. fabricated display items of fibre glass, acrylics ABS, Signage fabricated items with or without light etc. The dispute in the present appeal relates to availment of CENVAT Credit of Service Tax paid on the input services totally amounting to Rs. 5,43,200/- (Rupees Five Lakhs, Forty Three Thousands, Two Hundreds only). The Sh .....

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..... ion. It is submitted that in the absence of any dispute about availment of services and their utilization for payment of Service Tax on the output service, denial of credit on the sole ground that the invoices were in the name of head office, was not justified. They placed reliance upon the Tribunal's order in the case of Modern Petrofils v. CCE, Vadodara - 2010 (20) S.T.R. 627 (Tri.-Ahmd.), layin .....

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..... led was used for dutiable products or services. Accordingly, he did not find favour with the appellant on two grounds. 5. As regards the invocation of longer period, he observed that no doubt, the appellants have filed regularly the ER-1 returns. The said returns have one column i.e. credit taken on the input services and the amount so availed. The said returns did not show that the appellan .....

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..... final product is also dutiable as also the input services of erection and installation are covered by these services. The credit of input services is being utilized by them for payment of Service Tax on the output services. In such a scenario, I find that the Commissioner (Appeals) travelled beyond the Show Cause Notice and in the arena of assumptions and presumptions. The Tribunal's decision reli .....

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..... or mis-statement of facts with intent to evade duty. If law does not require them to disclose the above facts, failure to disclose the same, by itself, cannot be equated with any suppression or mis-statement. 8. I, accordingly, hold the demand to be barred by limitation. 9. In view of the above, the appeal is allowed on merit as also on limitation. (Pronounced in Court on 15-6-2011)< .....

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