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2015 (10) TMI 2218

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 d .....

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y limitation and therefore is unsustainable. - Decided in favour of assessee. - Appeal No. E/55099/2014-EX[SM] - Final Order No.52154/2015 - Dated:- 10-7-2015 - Smt.Sulekha Beevi C.S., Member (Judicial), J. For the Petitioner : Shri K. Vaish, C.A. Fo .....

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ch 2007 on various input services. 3. The Ld. Counsel appearing on behalf of the appellants challenged the impugned order both on limitation as well as on merits. The credit on insurance service (insurance of plant, machinery and finished goods excep .....

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er (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 the case was regarding interpretation of the d .....

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les, 2004 are not invocable in this case for the purpose of imposition of penalty. Taking note of the same the Commissioner (Appeals) has set aside the penalty imposed. This being the facts the appellants do have a strong case of limitation in their .....

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