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Balaji Amines Ltd. Versus Commissioner of Central Excise, Pune-II

2018 (1) TMI 473 - CESTAT MUMBAI

CENVAT credit - input services - services used for construction of their factory, by way of expansion - time limitation - Held that: - even though the audit was conducted in 2011 and November 2012 and the statement was recorded in May 2013, the depar .....

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which according to the Advocate, were placed before him - matter remanded to the original adjudicating authority for verifying the above contention of the assessee and to re-decide the issue - appeal allowed by way of remand. - E/87466/17-Mum - A/915 .....

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ately stands confirmed against the appellant by disallowing cenvat credit availed by them in respect of various services which were used for construction of their factory, by way of expansion. The period involved is April 2011 to February 2012. The l .....

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te appearing for the appellant fairly accepts that such credit was not available to them after 1.4.2011. However, he assails the impugned order only on the point of limitation by submitting that during the period in question, they were availing the c .....

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nstruction activities. In such a scenario, no mala fides can be attributed to them so as to invoke the longer period. 3. Rebutting the above arguments of learned Advocate, learned AR appearing for the Revenue, draws my attention to the findings of th .....

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rds and I find that the audit/scrutiny of the records was undertaken by the Dept somewhere in the month of November 2012 and subsequently statement of the authorized personnel was also recorded on 14.5.2013, till that time the Department was not awar .....

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1A of the Act is correctly upheld and as such I find that the said demand is not hit by limitation as put forth by the Appellant in their grounds of appeal. The case laws put forth by the Appellant are not relevant with respect to the issue in hand. .....

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onducted in 2011 and November 2012 and the statement was recorded in May 2013, the department took almost four years to issue the show cause notice in January 2016. Further it is also seen that the discrepancies stand pointed out by the audit based u .....

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