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M/s Nalwa Steel and Power Ltd. Versus CCE & ST, Raipur

2016 (8) TMI 632 - CESTAT NEW DELHI

Invokation of extended period of limitation - period involved is April 2009 to September 2010 and SCN issued on 12.3.2014 - Service tax credit - service tax paid on transit insurance premium w.r.t. transport of goods from the factory gate to the buye .....

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with intend to evade payment of duty has to have some positive act on the part of the appellant to sustain the same. Para 4 of the show cause notice made allegation to this effect without any elaboration of evidence or basis. The Tribunal in CCE, Jai .....

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dits are not eligible to the assessee. Therefore, by considering the same, the impugned order cannot be sustained on the questions of time bar. - Decided in favour of appellant - Excise Appeal No. 51187 of 2016 (SM) - Final Order No. 52284/2016 - Dat .....

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ant for service tax credit in respect of service tax paid on transit insurance premium w.r.t. transport of goods from the factory gate to the buyers premises. It is the claim of the appellant that such transit insurance is necessary for safety of th .....

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The period involved is April 2009 to September 2010 and the notice has been issued on 12/3/2014 after scrutiny of the records by the audit officers. The appellants have maintained all the relevant records, entered these credits and shown the credits .....

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d the credit is bonafidely taken in terms of their understanding of the legal provision. She also relied on certain decided cases to support the claim that any detection by routine audit cannot result in demand for invoking extended period alleging f .....

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place of removal. 3. Heard both the sides and examined the appeal records. Examining the question of time bar it is seen that the appellants availed the disputed credits during April 2009 to September 2010. These credits were reflected in all their .....

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