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2016 (8) TMI 632 - CESTAT NEW DELHI

2016 (8) TMI 632 - CESTAT NEW DELHI - TMI - 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 buyer's premises - credits were reflected in all their records and statutory returns filed with the Department and was found to be ineligible upon scrutiny by the officers of audit - Held that:- the allegation .....

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later in case it was found that certain credits 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 - Dated:- 30-6-2016 - Shri B. Ravichandran, Member (Technical) Ms. Shweta Jain, Advocate - for the appellant. Shri Dharmendra Singh, Authorized Representative (DR) - for the Respondent. ORDER The short point in .....

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erit, the demand is clearly hit by time bar. 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 in their statutory ER-1 returns filed with the Department regularly. The fact that the ineligibility of credit was raised by the audit officers based on the records maintained by the appellant itself will .....

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