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THE COMMISSIONER CENTRAL EXCISE AND SERVICE TAX Versus M/s. SAURASHTRA CEMENT LIMITED

2016 (2) TMI 185 - GUJARAT HIGH COURT

Extended period of limitation and, penalty imposed on the assessee - Held that:- 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 interest. - So far as imposition of penalty upon the appellant is concerned, no intention to eva .....

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. MOHINDER PAL, JJ. FOR THE APPELLANT : MR YN RAVANI, ADVOCATE ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue has filed the appeal against the judgement of the CESTAT dated 10.06.2015 raising following questions for our consideration: (i) Whether the Tribunal is correct in holding that extended period cannot be invoked and demand has to be restricted to the period within one year from the date of show cause notice when the issue regarding admissibility of Cenvat Credit of Service Ta .....

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the issue of admissibility of Cenvat Credit of Service Tax paid on Guest House & Colony maintenance was disputed so as to impose penalty under Rule 15(2) of CCR, 2004 readwith Section 11AC of CEA,1944 when Rule 9(6) of CCR, 2004 cast burden of proof regarding the admissibility of the CENVAT credit upon the manufacturer or provider of output service taking such credit? 2. From the materials on record, it emerges that, the issue pertains to extended period of limitation and, penalty imposed on .....

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Heard both sides and perused the case records. 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. Vs GHCL (supra) when the earlier decision passed by CESTAT Ahmedabad, in the case of GHCL vs. CCE, Bhavnagar (supra) was in the .....

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