TMI Blog2016 (6) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... . Services were utilised for erection and commissioning of the plant. The indispensable nature of the services is appreciable from the description provided in the SCN itself. That cannot be ruled out. Period of limitation - Held that:- the element of suppression and fraud should have "intention to evade" but that is not present in the SCN. In absence of allegation in that behalf, there is no f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty at all. - Decided in favour of appellant - Appeal No. ST/41950/2015 - FINAL ORDER No. 40618/2016 - Dated:- 12-4-2016 - Shri D.N. Panda, Judicial Member For the Appellant : Shri Joseph Prabhakar, Advocate For the Respondent : Shri P.Anbuchelvan, Superintendent (AR) ORDER Ld. counsel says that details of services as depicted in para-10 of the show cause notice at pages 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. On the aforesaid counts, it is the prayer of the appellant that both on merit as well as on limitation, the appellant succeeds. 4. It is the submission of Ld. D.R that adjudicating authority has demarcated the utilization of services for procurement of materials and availing the services. Therefore, the cenvat credit claimed in respect of the service tax paid on the taxable service shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itself. That cannot be ruled out. 8. So far as time bar is concerned, the element of suppression and fraud should have intention to evade . That is not present in the SCN. In absence of allegation in that behalf, there is no foundation in the SCN to allege in adjudication order. This can be said following the Apex Court judgment in the case of Continental Foundation Jt. Venture Vs CCE Chandig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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