TMI Blog2019 (4) TMI 1561X X X X Extracts X X X X X X X X Extracts X X X X ..... nded period of limitation? HELD THAT:- The said explanation is in the nature of increasing tax liability of an assessee and as such, the same cannot be retrospective in nature unless specifically so provided by the competent authority. Extended period of limitation - HELD THAT:- The elements of invocation of extended period are not available in the facts and circumstances, extended period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in rendering taxable services under Authorised Service Station registered with the Service Tax Department. In the course of providing services, they were also selling the spare parts, which are mentioned separately in the invoices raised for sale of parts-cum-service. In the course of audit, in the month of June, 2013, for the period April 2008 to March, 2013, it was observed that the appellant h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 4/2008 to 3/2013 under Rule 14 of the Cenvat Credit Rules, 2004, read with Section 73 of the Finance Act, 1994. The show cause notice was adjudicated ex parte and the proposed demand was confirmed with equal amount of penalty. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who was pleased to reject the appeal upholding the order-in-original. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has maintained proper books of accounts and all the transactions were properly recorded. It is an admitted fact in the show cause notice. As the issue is one of interpretation, the elements for invocation of extended period is not available. There is no other allegation in the show cause notice, except that the appellant failed to fulfil the conditions of Rule 6(3A) for reversal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of extended period are not available in the facts and circumstances. Accordingly, I hold that the extended period of limitation is not invokable in the facts and circumstances. Thus, the appellant is required to reverse the proportionate cenvat credit for trading activities for the normal period along with interest. In the facts and circumstances, the penalty imposed on the appellant is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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