TMI Blog2016 (6) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... redit on inputs - Held that:- it is clear that the legal entitlement of the appellant cannot be rejected on technicalities. As the appellants have discharged the service tax on the taxable service, all the demands being within normal period, the eligibility of appellant for input credit subject to verification by the Original Authority is to be upheld. The Jurisdictional Assistant Commissioner/the Original Authority is directed to examine the documentary evidences that may be submitted by the appellant in support of their claim for Cenvat credit on inputs used for providing the taxable service during the material time and allow the same subject to satisfaction of the provisions of Cenvat Credit Rules, 2004. Imposition of penalties - Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) vide the impugned order held that the demand covered by one show cause notice dated 14/5/2007 for an amount of ₹ 3,60,757/- is not sustainable as during the said period the activities of the appellants are not liable to service tax as held by the Tribunal in the appellant s own case vide final order No. ST/117/2009 - CU (DB) dated 03/03/2009. The demand covered by 2nd show caused notice dated 14/5/2007 was only partly upheld for the period from 16/6/2005 when the activities are covered by the taxable service as held above. The Commissioner (Appeals) denied the benefit of Cenvat credit on inputs on the goods used in rendering the said service stating that the appellants were making a fresh plea only before hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch decided the case in their favour. Hence demand, if any, for the subsequent period should be within normal period of limitation. Show cause notice dated 14/5/2007 covered a period from 16/6/2005 to 17/4/2006. It is clear that the demand for the period prior to 01/4/2006 is clearly hit by time bar in terms of Section 73 of Finance Act, 1994 during the relevant period. As such, no demand can be sustained for the period prior to 01/4/2006. 5. On the second issue of eligibility of the appellants for Cenvat credit on inputs, it is clear that the legal entitlement of the appellant cannot be rejected on technicalities. As the appellants have discharged the service tax on the taxable service, all the demands being within normal period, the eli ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
