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2015 (10) TMI 2218 - CESTAT NEW DELHI

2015 (10) TMI 2218 - CESTAT NEW DELHI - TMI - Disallowance of CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - Held that:- Commissioner (Appeals) has found that the issue involved is more in the nature of interpretation of law, and the facts placed on record do not suggest any malafide intention on the part of the appellants in the matter of availment of credit of duty and therefore, the said provisions of rule 15 of the Cenvat credit rules, 2004 are not invoc .....

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J. For the Petitioner : Shri K. Vaish, C.A. For the Respondent: Shri R.K. Grover, DR ORDER Per: Sulekha Beevi C.S. This appeal is filed challenging the impugned order disallowing Cenvat credit. 2. The appellants are manufacturers of Sugar, Molasses, Denatured Spirit, Special Denatured Spirit, Carbon Dioxide etc. in the factory at Baheri. They are also availing Cenvat credit of service tax paid on input services. The appellants were issued show cause notice dated 29/11/2010 proposing to disallow .....

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period April 2006 to March 2007. The show cause notice is dated 29/11/2010. On behalf of the appellants it is submitted that the demand is time barred as there was no suppression of facts or willful mis-statement fraud or collision with intent to evade payment of service tax. That the Commissioner (Appeals) has held that there was no intention on the part of the appellants to evade payment of duty/avail wrongful credit, and has rightly set aside the penalty, observing that the issue involved in .....

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