TMI Blog2016 (11) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... also find that on the issue of valuation on account of sim-card was also being dispute and the same was decided by the Apex Court in Idea Mobile Communications Ltd. [2011 (8) TMI 3 - SUPREME COURT OF INDIA], therefore, extended period of limitation is not invokable during the impugned period. Demand set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 669 of 2011 - Final Order No. 55137/2016 - Dated:- 15-11-2016 - Shri Ashok Jindal, Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri Manish Gaur, Advocate for the Appellant Shri Sanjay Jain, Authorized Representative (DR) for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we set aside the impugned order and the matter is remanded back to Commissioner to decide afresh after considering the submissions of the appellant and to examine the evidence. The appeal is allowed by way of remand. It is made clear that all the issues are left open in denovo proceeding . 2. In remand proceeding despite the direction of the Tribunal, the Adjudicating Authority has not considered all the points raised before this Tribunal in true spirit, but passed the impugned order. Aggrieved from the said order, the appellant is before us. 3. The learned Counsel for the appellants submits that the appellant is having good case on limitation and in earlier round of litigation, the matter was remanded back to the Adjudicating Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue of limitation. As admitted that the appellant had filed Cenvat credit returns regularly and the same was received by Revenue and in the knowledge of the Department, therefore, the show cause issued for invoking extended period of limitation is not sustainable. 7. We also find that on the issue of valuation on account of sim-card was also being dispute and the same was decided by the Apex Court in Idea Mobile Communications Ltd. (supra), therefore, extended period of limitation is not invokable during the impugned period. 8. As we have hold that the show cause notice cannot be issued by invoking extended period of limitation, therefore, whole of the demand against the appellant is set aside. Consequently the appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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