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2016 (9) TMI 280 - CESTAT NEW DELHI

2016 (9) TMI 280 - CESTAT NEW DELHI - TMI - Invokation of extended period of limitation - Cenvat credit to recipient of service - service tax paid to the tour operator for arranging transport facility for travelling of the employees from residence to factory and vice-versa - non-disclosure of credit particulars with regard to the disputed service in ER-1 returns - Held that:- the issue is no more res integra in view of various judgement. Since the issue arising out of the present dispute is no m .....

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is found that filing of appeal by the respondent/assessee is not in conformity with Section 35B of Central Excise Act, 1944 in-as-much-as the Commissioner (Appeals) vide impugned order has allowed the appeal with consequential relief. Since the respondent/assessee is not aggrieved by the impugned order, the appeal filed by it is not maintainable. Therefore, the appeal filed by the respondent/assessee is dismissed. - Appeals disposed of - Appeal No. E/758/2008-EX[DB], Appeal No. E/985/2008-EX[DB] .....

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ation order by Commissioner (Appeals) in favour of Respondent-assessee on the ground of limitation is not proper in-as-much-as the respondent had not disclosed the credit particulars with regard to the disputed service in the ER-1 returns and the Department became aware of such facts during the course of audit. Thus, the contention of the Revenue is that the Respondent-assessee has suppressed the fact with intent to avail wrong CENVAT credit, for which proceedings initiated for recovery of wrong .....

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