TMI Blog2015 (10) TMI 1797X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner (Appeals) also could have been aware of the Tribunals decision. The very fact that an officer at the level of Commissioner in the department could take a view that credit is admissible, it would be difficult to take a view that such availment of Cenvat credit by the assessee has to be held as wrong availment with intention to evade payment of service tax. In view of above dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit of ₹ 6,07,375/-. 2. Learned C. A. on behalf of the appellants submitted that in this case, show-cause notice was issued on 26.11.2012 and the demand for Cenvat credit wrongly availed is up to the period of December 2011. The entire demand is time-barred since the period involved is from 29.1.2007 to 31.5.2011. He submitted that when audit was conducted in December 2008, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 3. Learned A.R. submitted that in the case of Metro Shoes Pvt. Ltd. [2008 (10) S.T.R. 382 (Tri.-Mumbai)], the Tribunal has held that manufacturer is not eligible for input credit attributable to trading activity. He submitted that this decision was earlier to the Commissioners decision and therefore, if the appellants were enlightened and had taken note of the decisions of various fora, they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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