TMI Blog2012 (10) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... py of the order in November 2009 which is well within the extended period of limitation for filing the appeal. But the copy of the order was supplied only in October 2010. Thereafter they filed the appeal within the time also filed an affidavit – Held that:- Considering the reasons, stated in the application for condonation of delay, are satisfactory to this Bench, we allow the application for Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 which is well within the extended period of limitation for filing the appeal. But the copy of the order was supplied only in October 2010. Thereafter they filed the appeal within the time. In support of their contention, they have filed an affidavit also. 3. Considering the reasons, stated in the application for condonation of delay, are satisfactory to this Bench, we allow the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he strength of invoices. In fact, the appellants availed only Rs.25.78 lakhs as input service credit and they utilized credit subject to restriction in Rule 6(3)(c) of CENVAT Credit Rules, which amounts to Rs.12.28 lakhs. Rest of the input service credit was reversed by them as shown in the ST 3 Returns. For the services received outside India they rely on the decision of the Hon ble Bombay High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the provisions of Section 35F of the Central Excise Act, 1944 r/w Section 83 of the Finance Act, 1994, which shall be paid by the appellants within four weeks and thereafter the matter will be heard by the adjudicating authority afresh to verify how much credit is available, how much credit is availed and how much credit is reversed and how much credit is entitled. Therefore, in the interest of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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