TMI Blog2019 (4) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... heir business activity. In the absence of any findings to that effect, the denial of credit on hyper technical and procedural grounds cannot be held to be justified. Extended period of limitation - show cause notice stand issued on 24.06.2011 for the period June, 2006 to March, 2007 - HELD THAT:- Revenue started investigations vide their letter dated November, 2007 and thereafter kept quiet for a period of almost five years and issued show cause notice only on 24.06.2011. There is no explanation by the Revenue for the such delayed issuance of show cause notice - the proceedings by invoking the extended period of limitation against the appellant was not justified. Appeal allowed - decided in favor of appellant. - Appeal No. E/55441, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of credit on certain input services on the basis that the said services do not qualify to be input service, invoices of input service provider were not in accordance with Rule 4A, M/s Krishna Datt Co did not deposit tax and credit availed on documents which were not in their name. While denying credit, the SCN invoked extended period. The Original Authority confirmed the demand in toto by invoking extended period. 3. Learned advocate appearing for the appellants submits that credit stand denied on Bagasse carrier structure to remove begasse, which is exempted. The same being an essential part of manufacture of sugar the credit was admissible and they have relied upon the Tribunal s decision in the case of Gangapur SSK Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider were on payment of service tax and stand received and used by the appellant. Similarly denial of service tax on the ground that the same stand availed on the basis of photocopies rather than original invoice is also not in accordance with settled law inasmuch as there is no provisions in Service Tax Rules to avail the credit only on the basis of Original Copy of the invoices. As such in the absence of any allegation of non-receipt of service and their utilization, the impugned orders denying the credit are unsustainable. For the above proposition, he relied upon Tribunal Final Order No.A/63416/2018-SM dated 01.11.2018 and Mitsushita Television Audio India Ltd. V/s CCE reported as 2004 (117) E.L.T. 496 (Tri.-Del.) upheld by Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er on the ground that the same are not services or on the technical ground of the invoice not being proper in terms of Rule 4A of the central Excise Rules. Various disputed services or input stand held to be admissibly cenvatable input or services by the Tribunal s decision referred to and relied upon by the learned advocate. Further, we note that there is neither any allegation nor any finding to the effect that appellant has not received the said services or the said services are not tax paid or they do not stand utilized by the appellant in manufacture of their final product or in their business activity. In the absence of any findings to that effect, we are of the view that denial of credit on hyper technical and procedural grounds cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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