TMI Blog2015 (11) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ing their returns regularly with the authorities and said returns indicated the Cenvat credit availed by them. It is also brought on record that earlier audit of the appellant was conducted by the authorities and audit report was forwarded to the appellant on 28.03.2006 wherein this point was raised and appellant vide their letter dated 28.05.2006 specifically explained the reasons of their availment of Cenvat credit. There was no further correspondence between the assessee and the department on this, and directly a show-cause notice was issued by invoking the extended period. - invocation of the extended period in these circumstances, is incorrect as I find that covering letter vide which monthly returns were filed with the authorities ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service distributor as per the provisions of Rule 7 of CENVAT Credit Rules, 2004. He would submit that the appellant is not required to look into as to which Cenvat credit has been passed on by the input service distributor. It is his submission that having received the invoices which indicated receipt of service by Wipro and service tax being discharged, they should not be denied the benefit of Cenvat Credit. It is further submission that the entire demand is time barred inasmuch as Cenvat Credit was availed during the period March 2005 to November 2005 and regular returns were filed with the department while the show-cause notice is issued to the appellant on 14.10.2007 by invoking the extended period of limitation, which is incorrec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards the question of invoking the extended period, I find the Adjudicating Authority has come to a conclusion that extended period can be invoked by observing that the appellant had not informed the department of availment of Cenvat credit despite being in knowledge that they are not eligible for availment of such Cenvat credit. I find that the Adjudicating Authority's findings are misdirected on the limitation issue, inasmuch the Cenvat credit was availed during the period March to November 2005, and show-cause notice is issued in October 2007, it is almost beyond two years. 9. On perusal of the record, I find that the appellant had been filing their returns regularly with the authorities and said returns indicated the Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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