TMI Blog2015 (5) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... of cenvat credit is barred by limitation of time, inasmuch as, the period involved in the present case is 2009-10, whereas show cause notice, seeking recovery of cenvat credit was issued in August, 2011. For invocation of extended period of limitation, the Department has to prove with tangible evidence that there is element of suppression, misstatement, etc. on the part of the assessee, with inten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri R.K. Mishra, DR ORDER Per S. K. Mohanty Denial of cenvat credit benefit on the input services namely, AMC on Computer, Courier charges, photocopy charges, rent-a-cab and AC Hire charges in the impugned order is the subject matter of present dispute. The submissions of the appellant are that the disputed services were used for the business related activities, and thus, to be consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployer. To support his above view, the ld. DR relies on the decision of the Tribunal in the case of Titan Industries Ltd. vs. CCE, Bangalroe-I reported in 2011 (23) STR 600 (Tri. Bang.). He further submits that the courier charges paid by the appellant is towards clearance of finished product from the factory, which falls under the exclusion clause of definition of input service. In this regard, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Act, 1944 are absent in the present case for invocation of the extended period of limitation. 5. In this context, I find that this Bench of the Tribunal in the case of Moser Baer India Ltd. vs. CCE, Noida reported in 2014 (36) STR 815 (Tri. Del.), while allowing the appeal in favour of the appellant has held that since the credit taken by the appellant are reflected in the statutory r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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