TMI Blog2018 (7) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... th the Department and had filed regular returns and maintain proper records. The extended period of limitation is not invocable - demand set aside - appeal allowed - decided in favor of appellant. - APPEAL No. ST/70446/2017-ST[SM] - A/71022/2018-SM[BR] - Dated:- 19-12-2017 - Mr. Anil Choudhary, Member (Judicial) Shri Rajesh Chhibber (Advocate) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal is whether the learned Commissioner have rightly held that the extended period of limitation is available in the facts and circumstances. 2. This is the second round of litigation. In the earlier round vide Final Order No. ST/A/70756/2016 CU (DB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nadvertent mistakes as they bonafidely believed that they were entitled to avail and utilize Cenvat Credit on the services received. They also relied upon the ruling of the Hon'ble Supreme Court in Universe Textiles Ltd vs. CCE reported at 2013 (288) ELT (161), wherein it was held that availment of Cenvat Credit being on account of wrong understanding of the provisions, and not with any intent to evade payment of service tax, even otherwise, the substantial demand was barred by limitation, because mere none payment of duty did not mean intent to evade payment of duty. Accordingly, they prayed to set aside the order of the impugned demand on this score, of ₹ 9,86,597/-, which have been raised vide SCN dated 20 October, 2010 for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings of the learned Commissioner the extended period of limitation is not invocable. The learned counsel also states that the matter of input service credit has been a bone of contention and there has been a plethora of litigation between the assessee and the Revenue. The same is also evident in the appellant's own case as this is the second round of litigation. Accordingly, he prays that on the admitted facts it should be held that the extended period of limitation is not invocable for denying the Cenvat Credit availed by them and accordingly, he prays for setting aside the impugned demand and penalties. 6. The learned AR for Revenue relied on the impugned order. 7. Having considered the rival contentions I find that it is an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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