TMI Blog2019 (2) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... rd, the Department did not raise this objection with regard to service provided by the service provider and subsequently also there is no demand whereas the appellant is continuously availing the service from the service provider and paying the Service Tax on reverse charge basis and availing the CENVAT credit - when the Department was aware of all the facts relating to the payment of Service Tax to the service provider then alleging suppression of facts is not justified. The impugned order is not sustainable in law as the entire demand confirmed by the Revenue is barred by limitation - appeal allowed - decided in favor of appellant. - ST/20765/2018-SM - Final Order No. 20157/2019 - Dated:- 13-2-2019 - MR. S.S GARG, JUDICIAL MEMBER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the binding judiciary precedents. He further submitted that the appellants have entered into an agreement with M/s. Robert Stanbury SPRL, Belgium for availing services in respect of possible exploring of diversification of business but both the parties not acted upon the same and they have not availed any service in connection to diversification of business. He further submitted that the Department has only relied upon the agreement without further verification from the records. He also submitted that the service provider himself has clarified in their letter dated 15.04.2013 that the activities referred in the agreement have not been acted upon. He further submitted that the financial documents indicated that even prior to the period menti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that there is an inordinate delay in issuing of SCN from the date of the Audit in December 2012. The Audit Party verified the records maintained by the appellant and raised objection with regard to the CENVAT credit availed in respect of services provided by M/s. Robert Stanbury, Belgium and after the Audit, the Department has taken nearly three years to issue the present notice and to cover up the delay, the Department has alleged wilful suppression with intent to evade payment of duty. Further, the appellant has been filing ER-1 Returns wherein he has declared the CENVAT credit details to the Department. 5. On the other hand, the Ld. AR defended the impugned order and submitted that the appellant has produced on record only th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified. Further, I find that the Tribunal in the case of Monarch Catalyst Pvt. Ltd. Vs. CCE, Thane-I, 2016 (41) STR 904 (Tri. Mum.) on the point of limitation in Para 9 has observed as under: Further, with regard to limitation, were are of the considered opinion that the entire demand is barred by limitation as there is no material placed on record by the Department to show that the appellant has suppressed the material facts with intent to evade duty. On the other hand, the appellant has placed on record two audit reports conducted by the Department, wherein certain other objections were raised, but this issue was never raised which is sought to be raised now by the present show cause notice dated 27.04.2011 for the period from Apr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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