2016 (4) TMI 1149

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..... u The appellant, M/s Mahindra Sona Ltd., were issued a show-cause notice for wrong availment of CENVAT Credit. The appellant have availed CENVAT Credit of the certain services received exclusively for use in respect of exempted products and therefore, they were not entitled to avail credit on the same. This was detected during the audit conducted by the Revenue. The demand was confirmed by the or .....

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..... extended period can be invoked in such circumstances where the appellants have taken credit, clearly inadmissible credit in violation of law. He relied on the decision of the Tribunal in case of Balmer Lawrie & Co. Ltd.  2014 (301) ELT 573 (Tri-Mum). He particularly relied on para 5.3 which read as under: - "5.3 The next issue for consideration is whether the extended period of time could .....

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..... it taken by the appellant is clearly inadmissible as the said services were used for the purpose of a totally exempted final product. This is an undisputed fact. The appellant s contention that they had declared the same correctly in their return is mis-placed. I find that though the appellant may have declared that they had taken credit in their return, the Self Assessment Memorandum where the ap .....

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