TMI Blog2014 (9) TMI 1034X X X X Extracts X X X X X X X X Extracts X X X X ..... ve disclosed the credit taken regularly in periodical returns. Thus I hold that the appellant is entitled to avail CENVAT credit, disputed by Revenue. - Decided in favor of assessee. - Appeal No. ST/588/11 - Order No. A/1943/2015-WZB(SMB) - Dated:- 23-9-2014 - Shri Anil Choudhary, Member (Judicial) For the Petitioner : Shri Monarch Bhatt, Advocate For the Respondent : Shri B.K. Iyer, Supdt. (A.R.) ORDER PER: ANIL CHOUDHARY: The present appeal is against Order-in-Appeal No. P-I/RKS/106/2011 dated 21.07.2011 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. The brief facts of case are the appellant, M/s Toll (I) Logistics Pvt. Ltd. , Pune are holders of Service Tax Registration and are engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and upheld the Order-in-Original. Aggrieved by the Order-in-Appeal, appellant is before this Tribunal. 4. The learned Counsel of appellant during arguments have contended that- 4.1 The demand raised by the department is barred by limitation of time, as there was no fraud, collusion, willful mis-statement or suppression from the appellant side to evade tax payment. This is proved by fact; that appellant had regularly filed the ST-3 returns further, as there is no such requirement to enclose the invoices along with the Service Tax Return, as per CENVAT Credit Rules, 2004, the extended period of limitation is not attracted. It cannot be alleged that appellant had suppressed the fact for evasion of tax payment. Further to this, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned AR appearing on behalf of the department reiterates the findings of the lower authorities. 6. Heard both sides. 7. Having considered the rival contentions, I find that as there was no lapse in payment of duty or tax and filing Service Tax return by the appellant the other premises/units also belong to the appellant from where the output services are rendered. The input services to which the invoices in dispute relate are utilized in rendering output taxable service. The appellant have made payment of input service alongwith the Service Tax charged by the service provider. The appellant have maintained proper records in normal course of business, and have disclosed the credit taken regularly in periodical returns. Thus I hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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