TMI Blog2013 (8) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... identical issue has issued a show cause notice on 08.09.2009 invoking the extended period, in that case also for reversing the amount of cenvat credit taken during the period 2005-06. Cenvat Credit on GTA services – For demand within the limitation period – Held that:- Liability arises for which the issue needs to be gone into detail as to what would be place of removal in the contract and whet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has availed cenvat credit of the service tax paid by them on GTA services which was liable to be paid as per the provisions of Section 66A of the Finance Act, 1994. Adjudicating authority has also demanded interest and imposed equivalent penalty on the appellant. 3. Learned counsel submits that the show cause notice in this case was issued on 06.9.2011 seeking to reverse the cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds to reach their destination. 5. Learned departmental representative reiterate the findings of the lower authorities. 6. On careful consideration of the submissions made by both sides and perusal of the record, we find that the show cause notice issued in this case invoked the extended period of limitation which is, prima-facie unsustainable for the reason that the Revenue authorities, on an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation period. Accordingly, we direct the appellant herein to further deposit an amount of Rs. 20,00,000/- (Rupees twenty lakhs only) within the period of eight weeks from today and report compliance on 19.09.2013 to the Deputy Registrar. Deputy Registrar, after ascertaining such compliance, will place the filed before the Bench on 26.09.2013 for passing an appropriate order. Subject to such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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