TMI Blog2012 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... vailing ineligible credit, show cause notice issued on 19.02.2009 is patently time-barred. Impugned order is set-aside only on the limitation ground - Decided in favor of assessee. - E/1486 of 2010 - - - Dated:- 25-5-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri Vinod Awtani, CA Shri J. Surti, Advocate For Respondent : Shri S.K. Mall, AR Per : Mr. M.V. Ravindaran; This appeal is directed against the order in appeal No. SKSS/32-33/DMN/VAPI-I/2010-11 dated 28.07.2010. 2. The relevant facts in brief that arise for consideration is that the appellant herein is manufacturer and had taken cenvat credit of the input and input services received by him under the provisions of Cenvat Credit Rules, 2004. 3. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Circular No. 283/117/96-CX dated 31.12.1996 as regards the inputs cleared as such has to be considered as deemed manufactured product, is applicable. He would submit that the judgment of Hon'ble High Court of Punjab Haryana in the case of Punjab Steels -- 2010 (26) ELT 521 (P H), as there is no provisions of reversal of cenvat credit availed on the input services. On limitation, it is his submission that the entire show cause notice is time-barred. He would take me through the omissions and submit that there is no invocation of the clauses that such credit was availed by them with intention to evade payment of duty. He further submits that the decision of the Tribunal in the case of Aditya College of Competitive Exam. 2009 (16) STR 154 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tretch of imagination. 8. As regards the limitation, I find that the show cause notice has been issued on 19.02.2009 for the reversal of cenvat credit availed by the appellant. I reproduce the said allegation in Para -5 of the show cause notice:- 5. In view of the above, it appears that M/s. Bhageria Dye-Chem Limited Plot No. 6310, 4th Phase, GIDC, Vapi have wrongly/ incorrect availed the CENVAT Credit of Service Tax amounting to Rs. 1,42,052/- (including Edu. Cess) in September 2007 on Business Auxiliary Services on five invoices of M/s. Rasayano, Mumbai towards commission paid for sale of input/ raw material and hence the CENVAT credit amounting to Rs. 1,42,050/- and also availed cenvat credit of service tax amounting to Rs. 98,53 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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