TMI Blog2019 (1) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... evident from the copy of the invoices produced before this Tribunal with reference to rendering of output service. The appellants have paid service tax without availing any abatement - the SCN are misconceived and not maintainable - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.51038/2018 (SM) - A/53326/2018-SM[BR] - Dated:- 30-10-2018 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri O.P. Agarwal, C.A. for the appellant. Shri P.R. Gupta, AR for the respondent ORDER PER ANIL CHOUDHARY: The issue in this appeal is whether the appellant, a contractor engaged in eretion/commissioning of telecom towers, whether they have rightly taken cenvat credit on purchase of MS bars/saria on the streng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004. Being aggrieved the appellant preferred an appeal before the ld. Commissioner (Appeals), who by the impugned order was pleased to reject the appeal, confirming the disallowance of cenvat credit held as follows: 8. Rule 3 of the Cenvat Credit Rules, 2004 allows a manufacturer or producer of final product or a provider of taxable service to take Cenvat Credit of the duty of excise specified in the First Schedule to the Excise Tariff Act and also credit of other duties/taxes/education cess specified therein. Rule 4 of the Cenvat Credit, 2004 lays down the conditions for allowing cenvat credit. Sub-rule (1) thereof provides that cenvat credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. The learned counsel further urges that the show cause notice is not tenable as the same is founded on the allegation of violation of Rule 8 of CCR 2004, which is applicable only in case of a manufacturer. 4. The ld. Advocate further states that the show cause notice is also not maintainable for invocation of extended period of limitation. It is evident from the reading of show cause notice that the appellant maintained proper books of accounts, records of the transactions of all inputs received and bills raised for output service rendered. There is no allegation of any concealment of facts in the show cause notice. The issue being wholly of interpretation in nature, the invocation of extended period is bad and the appeal is fit to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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