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M/s Dynamic Motors Versus Commissioner of Central Excise And Service Tax, Chandigarh I

2015 (10) TMI 630 - CESTAT NEW DELHI

Denial of CENVAT Credit - reversal of credit in respect of trading of vehicles - extended period of limitation - Held that:- The allegation in the show cause notice is that appellant has suppressed the fact that appellant is an authorized dealer of General Motors. Infact the fact has been recorded by this Tribunal in order passed by this Tribunal in appellants own case vide order dated 4.11.11 reported in wherein it has been recorded that appellant is an authorised dealer of vehicle manufactured .....

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ed by invoking the extended period of limitation. In these circumstances, show cause notice cannot be issued to the appellant by invoking the extended period of limitation. Therefore, the demand in the impugned order has been confirmed by invoking the extended period of limitation which is not sustainable. Consequently, impugned order is set aside. - Decided in favour of assessee. - Excise Appeal No. 60409 of 2013-(SM) - Dated:- 28-4-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri T .....

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ax. There is no dispute. As being authorised dealer of General Motors, appellant is engaged in the activity of trading of vehicles and trading activity of vehicle is an exempted service. Therefore, appellant is not entitled to take Cenvat credit on input service availed by them during the period from October, 2005 to March, 2009 as the appellant is providing taxable as well as non taxable service and not maintaining separate accounts for trading activity. In these set of facts, a show cause noti .....

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is before me. 3. Learned Counsel for the appellant submits that the show cause notice has been issued by invoking the extended period of limitation which is not sustainable as the issue whether the trading activity is exempted service or not was decided by this Tribunal in the case of Orion Appliances Ltd. [2010 (19) STR 205 (Tri-Ahmd)] on 7.5.2010 and it was held by this Tribunal that trading activity not an exempted service and credit of input service attributable to trading activity was not a .....

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d. vs. CCE Bangalore in stay application No. E/stay/22181/2014 vide order dated 3.12.2014 held that trading is not exempted service. Therefore, wrong availment of Cenvat credit by the appellant with intention to evade tax is not attributable. Therefore, he prayed that in these circumstances, extended period of limitation is not invokable. 4. He further draw my attention to letter issued by the Superintendent of Central Excise Range I Chandigarh dated 6.12.2006 wherein it was in the knowledge of .....

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