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2016 (1) TMI 817 - CESTAT MUMBAI

2016 (1) TMI 817 - CESTAT MUMBAI - TMI - Cenvat Credit of Service tax - whether the appellant has availed the Cenvat Credit of Service tax paid on the amount received by them from their employees for availing the services of canteen and whether extended period can be invoked for demand of such ineligible Cenvat Credit? - Held that:- The issue on merits as to eligibility to avail Cenvat Credit on the Service tax paid of the amount collected from their employees, the issue is now settled by the ju .....

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e set aside, 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. - Decided in favour of assessee. - APPEAL No. E/1156/10Mum - A/85002/16/SMB - Dated:- 30-10-2015 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) For the Petitioner : Shri D.H. Nadkarni, Advocate For the Respondent : Shri Sanjay Harija, Supdt. (AR) ORDER Per: M.V. Ravindran This appeal is directed against Order-in-Appeal No. PI/VSK/ .....

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ceedings 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 hi .....

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itation the demand raised by invoking extended period is liable to be set aside. He would submit that the limitation issue being mixed question of facts and law, it can be raised at any point of time is the law settled and relies upon the judgment of this tribunal in the case of National Organic Chemical Inds. Ltd. 2000(126) ELT 1072. He would submit that the said judgment of the tribunal is upheld by the Apex court as reported as 2002 (142) ELT 280 had dismissed the civil appeal filed by the re .....

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rder-in-original, Paragraph no. 16.2 wherein 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 amoun .....

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e by both sides. 7. The issue involved in this case is whether the appellant has availed the Cenvat Credit of Service tax paid on the amount received by them from their employees for availing the services of canteen and whether extended period can be invoked for demand of such ineligible Cenvat Credit. 8. At the outset, I find that the issue on merits as to eligibility to avail Cenvat Credit on the Service tax paid of the amount collected from their employees, the issue is now settled by the jud .....

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