TMI Blog2016 (2) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 alongwith interest. So far as imposition of penalty upon the appellant is concerned, no intention to evade duty can be attributed to the appellant when the issue of admissibility of cenvat credit on the amount of service was disputed. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice when the issue regarding admissibility of Cenvat Credit of Service Tax paid on Guest House Colony maintenance was disputable one in as much as decision of Tribunal in favour of other assessee is subsequently reversed by higher Appellate forum? (ii) Whether the Tribunal is correct in relying upon the decision of Tribunal Ahmedabad in case of GHCL vs. CCE, Bhavnagar [2009 (01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st house and colony maintenance. The assessee before the Tribunal did not dispute the liability in view of the decision of Gujarat High Court in case of Commissioner of Central Excise Customs vs. GHCL reported in 2011 (22) STR 610. However, they disputed the invocation of the extended period of limitation of imposing of penalty. In this context, the Tribunal held and observed as under: 4. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CCE Cus., Bhavnagar vs. GHCL (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 alongwith int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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