2018 (2) TMI 784

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..... contumacious conduct on the part of the appellant - it appeared that the assessee have taken the credit without any ulterior motive or with intention to evade payment of tax - Under these facts and circumstances, the extended period of limitation is not invokable and accordingly, the SCN is not tenable. Appeal allowed - decided in favor of appellant. - E/70358/2016-EX[SM] - A/71925/2017-SM[BR] .....

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..... vat credit of service tax paid on Construction Services/Works Contract/Architecture Services/Soil Investigation for construction of building for industry purpose during the period April 2011 to 05th October, 2011. Show cause notice dated 26th May, 2014 was issued, invoking the extended period of limitation, alleging that the appellant have fraudulently availed Cenvat credit amounting to ₹ 21 .....

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..... ch from the factory gate. So far the disallowance of Cenvat credit on Construction Services including Architects Service, Soil Investigation Service, etc. the learned Commissioner (Appeals) held that the amount of ₹ 3,46,231/- being Cenvat credit received prior to 01/04/2011 shall be allowable. So far the balance credit on this account is concerned, the same was upheld as disallowable. So .....

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..... limitation is not invockable. The learned Counsel further points out that although the inspection was conducted by Revenue on 21st December, 2011 and the relevant information came to their notice soon thereafter, but still from the date of inspection, the show cause notice is issued after more than 28 months. Accordingly, she prays for allowing the appeal with appropriate relief. 5. Learned A. .....

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..... er the amendment have taken the credit. On the face of the facts, it appeared that the assessee have taken the credit without any ulterior motive or with intention to evade payment of tax. Under these facts and circumstances, I hold that the extended period of limitation is not invokable and accordingly, the show cause notice is not tenable. 7. Accordingly, the impugned order is set aside and t .....

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