TMI Blog2018 (4) TMI 897X X X X Extracts X X X X X X X X Extracts X X X X ..... transportation of final product from the place of removal, should be treated as a input service, in terms of Rule 2(l)(ii) of the CCR 2004 - CENVAT credit should be available on GTA service is reasonable. Extended period of limitation - Held that: - Since the Department has not specifically adduced any evidence regarding the clandestine motive of the appellant in defrauding the Government Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k sale of goods, and thus, such service is not confirming to the definition of Input Service under Rule 2(l) of the Cenvat Credit Rules, 2004. The SCN issued by Department was adjudicated vide order dated 19.08.2016, wherein cenvat credit amounting to ₹ 4, 55,927/- was disallowed alongwith interest and equal amount of penalty was imposed on the appellant. On appeal, the ld. Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ession, fraud and has not mis-stated the facts before the Department, the extended period of limitation cannot be invoked for denying the cenvat benefit to the appellant. He has relied on the judgment of the Hon ble Supreme Court in the case of Chemphar Drugs and Liniments - 1989 (40) E.L.T 276 (S.C.), to state that in case of genuine interpretation of the statutory provisions, the extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... livery was not on FOR basis, the Service Tax paid on transportation should not be considered as input service for the availment of cenvat credit. Thus, I am of the view that cenvat credit denied by the authorities below is proper and justified. 6. However, I find that the SCN in this case, was issued beyond the normal period of limitation. On perusal of the decision of the Larger Bench of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sult of interpretation. In this case, since the Department has not specifically adduced any evidence regarding the clandestine motive of the appellant in defrauding the Government Revenue, I am of the view that the cenvat credit denied to the appellant by invoking the extended period of limitation cannot be sustained. 7. Therefore, I do not find any merits in the impugned order and accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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