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2018 (3) TMI 1131

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..... ies. Therefore, the Department was not aware about taking of irregular credit by the appellant - Since, the Department acquired the knowledge about taking of irregular credit during the course of audit of books of accounts, and thereafter the SCN was issued within one year from the relevant date, the same is not barred by limitation of time - appeal dismissed. - Service Tax Appeal No. ST/51976/20 .....

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..... d by M/s. Singh Transport, Raipur. The said services were provided by the transporter for transportation of vehicles from factory of the manufacturer of motor vehicles to its showroom. The invoices issued for transportation of vehicles were meant for sale of the vehicles and no way concerned with the output services provided by the appellant. On the basis of such observation, the Department initia .....

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..... artment was aware about the activities of the appellant regarding taking of cenvat credit on the transportation service, the ld. Advocate has referred to the ST-3 Returns filed by it before the Department for the relevant period. Thus, he submits that since the facts were known to the Department at the time of filing the returns for the relevant period, the SCN issued beyond the normal period, is .....

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..... take cenvat credit on the GTA service for transportation of vehicle for trading purpose. The appellant only contents that the show cause proceedings are barred by limitation of time. 7. I find from the ST-3 Returns filed by appellant that nowhere it had stated that input services with regard to disputed GTA service was received by them during the relevant period for the trading activities. The .....

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