TMI Blog2016 (10) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee after intimating to the department that the assessee is going to take credit on construction service. Earlier it has not been objected to. In that circumstance, the extended period of limitation is not invokable - Credit allowed - Decided in favor of assessee. - Appeal No.ST/526/2012 And Appeal No. E/1218/2012 - 61205/2015 and 61212/2016 - Dated:- 22-8-2016 - Mr. Ashok Jindal, Member (Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmation of demand by way of denial of credit on construction service. The Revenue is in appeal against dropping of penalty on the assessee. 3. As both the appeals are pertaining to the same impugned order, therefore they are taken up for disposal together. 4. On hearing both sides at length, I find that in this case a show cause notice was issued to the assessee by invoking the extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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