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M/s. Saurashtra Cement Limited Versus Commissioner of Central Excise & S.T., Bhavnagar

2015 (12) TMI 410 - CESTAT AHMEDABAD

Denial of CENVAT Credit - whether CENVAT credit of service tax paid on Services of Guest House and Colony maintenance service is admissible to the appellant or not - Held that:- Appellant is not contesting the issue on merits but has contested the issue on time bar. It is the case of the appellant that the issue of admissibility of cenvat credit on the services availed on the Guest House and Colony maintenance services was only decided by the jurisdictional High Court in the case of CCE & Cus. v .....

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& Cus, Bhavnagar vs. GHCE (supra) in 2011. Under this factual matrix extended period cannot be invoked and demand has to be restricted to the period within one year from the date of show cause notice. The amount involved within the period of one year should be worked out by the adjudicating authority and communicated to the appellant. The same should be paid by the appellant along with interest.

Imposition of penalty upon the appellant is concerned, no intention to evade duty can be a .....

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vastava, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. OIA-103/2012-BVR-/SKS/COMMR-A-/AHD dated 31.10.2012. The issue involved in the present proceedings is whether CENVAT credit of service tax paid on Services of Guest House and Colony maintenance service is admissible to the appellant or not. 2. Learned Advocate Shri S.R. Dixit appearing on behalf of the appellant argued that on merits the issue was decided in favour of the .....

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e the case on merits but argued that as the issue of admissibility of cenvat credit with respect of Guest House and Colony maintenance services was disputable one and was settled only by the jurisdictional High Court in 2011, therefore, extended period is not invokable. It was his case that show cause notice was issued on 29.11.2011 for the period November 2006 to August 2011. That only demand for the period November 2010 to August 2011 will be covered within the period of limitation. It was als .....

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