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TMI Blog2016 (1) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... not agree with the contention raised by the appellant, after following due process of law, he confirmed the demand of Rs. 2,71,087/- along with interest and also imposed penalty of Rs. 5000/-, dropping the proceedings for reversal of Cenvat credit availed on insurance as also from penalty under section 11AC of the Central Excise Act 1994. Appellant preferred an appeal to the first appellate authority, contesting the issue on merits as well as on limitation. The first appellate authority did not agree with the contention raised on merits, on limitation, he recorded the finding that appellant having not raised the question of limitation before the adjudicating authority, cannot raise the same before him, coming to such conclusion he upheld t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erein the adjudicating authority has recorded a finding that there was no mala-fide, collusion or any willful mistake or suppression of facts with intention to evade duty and hence question of limitation can be raised by the appellant. 5. Learned departmental representative on the other hand submits that the appellant has not taken the limitation point before the adjudicating authority, it is his further submission that the appellant had recovered the amount from the individual and did not deposit the same to the government treasury hence extended period was clearly invokble. He would submit that Honble High Court of Gujarat in the case of CEMA Electric Lighting Products India P. Ltd. 2015 (37) S.T.R. 718 (Guj) held that in the case of no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period appellant herein had every reason to believe that they are eligible to avail Cenvat Credit of service tax paid on the amount paid for canteen services, to that extent demand which have been raised and confirmed by the lower authorities by invoking extended period is liable to be set aside and I do so, if any demand is within limitation from the date of show cause notice, it is upheld along with interest and appellant is directed to pay the same to the revenue. 10. Learned departmental representative raised an objection as to that the limitation was not contested before the adjudicating authority. I find that this argument of the departmental representative will not carry their case any further as issue of limitation is mixed questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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