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M/s. Bhandari Foils & Tubes Ltd. Versus CCE & ST, Gwalior

2016 (8) TMI 628 - CESTAT NEW DELHI

Invokation of extended period of limitation - period involved is from July, 2005 to September, 2008 and show cause notice issued on 25.07.2011 - Cenvat credit - professional charges for engineering of plant, GTA services, credits based on photocopies .....

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he 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 contend that if the credit is taken on photocopies of the docu .....

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llant - Excise Appeal No.51147/2016-EX(SM) - Final Order No.52278/2016 - Dated:- 29-6-2016 - Shri B. Ravichandran, Member (Technical) Rep. by Ms. Priyank Goyal, Advocate for the appellant. Rep. by Shri Dharam Singh, DR for the respondent. ORDER Aggri .....

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ofessional 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 po .....

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ounsel also submitted that all the credits were availed as per the records maintained by them and all these credits were also reflected in their statutory returns filed with the Department from time to time. The very fact that all these credits were .....

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vat Credit Rules, 2004. Any dispute on interpretation has to be raised within the normal period. There is no case for invoking suppression, fraud, etc. in this case. Further, regarding availing credit on photocopies and debit notes, ld. Counsel submi .....

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f tax could be established by corroborative evidences. In any case, no allegation to this effect has been made in the notice. 4. Ld. AR reiterated the findings of the lower authorities . He submitted that the responsibility on the appellant is to est .....

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ed the appeal records. 6. Though the appellants pleaded on merit as well as on time bar, it is necessary to first decide the issue of time bar. The admitted fact is that the period involved in the present proceedings is from July, 2005 to September, .....

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