TMI Blog2016 (8) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are registered with the Department and were filing regular returns reflecting the various credits taken by them and the records maintained reflected all the transactions as is evident from the audit scrutiny much later - Held that:- there is no allegation that the appellant has availed credit on any manipulated document or without payment of service tax. It is not tenable to conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2008. These credits relate to professional charges for engineering of plant, GTA services, credits based on photocopies and debit notes, etc. 2. Ld.Counsel for the appellant submitted that though they have a strong case on merit, they are contesting the demand on the preliminary point of time bar. It is submitted that the show cause notice issued on 25.07.2011 covered the credits availed duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case. Further, regarding availing credit on photocopies and debit notes, ld. Counsel submitted that the debit notes are approved documents in place of invoices for the purpose of credits. The non-availability of original documents after many years by itself should not lead to the conclusion of fraudulent availment of credit. The payment of tax could be established by corroborative evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and were filing regular returns reflecting the various credits taken by them. The records maintained reflected all the transactions as is evident from the audit scrutiny much later. The impugned order states that as the appellant has availed cenvat credit on photocopies and debit notes, which are not specified documents, extended period can be invoked. It is not clear as how such conclusi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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