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TMI Blog2018 (8) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... pdt (AR), for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, I proceed to decide the appeal itself, inasmuch as the issue lies in a narrow compass, duly covered by the Hon'ble Supreme Court's decision. Accordingly, I have heard the learned A.R. and have gone through the impugned order. 2. It is seen that the disputed issue relates to availment of Cenvat cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Service Tax Vs Ultra Tech Cement Ltd. The said decision stands passed on 01st February, 2018 wherein it stands held by the Hon'ble Apex Court that Cenvat credit on Goods Transport Agency Services availed for transportation of goods from place of removal till the buyer's premises is not available to the manufacturer. As such the issue stands decided against the appellant on merits. 4. It is see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their Cenvat account, which have subsequently audited and an objection was raised. The factum of reflection of credit in the statutory account is indicative of the bonafide intention. Otherwise also the declaration of law by various authorities holding the field during the relevant period, was in favour of the appellant and was reversed only by the subsequent order of the Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing raised beyond the limitation period is barred. However, small period may fall within limitation period for which the liberty is being given to the adjudicating authority to re-quantify the demand falling within the limitation period. 7. As the extended period has been held as non invokable, in the absence of any malafide, the penalty imposed on the appellant is also required to be set aside f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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