9911796707
TMI Blog2019 (5) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... iling the service tax returns. 2.1 During the verification in the year 2013, of accounts/records of the appellant for the financial years 2011-12 and 2012-13, Internal Audit Team of the Service Tax Department, Trichy noticed that the appellant-Bank availed CENVAT Credit of the Additional Duty of Customs to the extent of Rs. 13,99,914/- paid on the capital goods viz. ATM machines supplied by M/s. NCR Corporation India Ltd., Pondicherry. The Department also noticed that the appellant had availed CENVAT Credit of Rs. 22,06,448/- on the basis of photocopies of invoices. 2.2 Much thereafter, a Show Cause Notice dated 19.10.2016 was issued proposing to demand Service Tax of Rs. 36,06,362/- along with interest and penalty. The appellant field a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation India Ltd. and that the above facts cumulatively indicate that the Department was very much aware of the appellant's transactions of purchase of ATM machines, which was also clear from the copy of the invoices placed on record; that therefore, there cannot be any question of suppression, fraud, etc., to invoke the larger period of limitation. 4. Per contra, Shri. L. Nandakumar, Ld. AR appearing on behalf of the Revenue, supported the findings in the impugned order. 5.1 The facts are not in dispute. A perusal of the Show Cause Notice dated 19.10.2016 reveals that even though the same refers to the appellant's reply dated 05.12.2013 wherein the details of the credit taken by the appellant were submitted, the only lacuna pointed out is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which an amount of Rs. 9,46,766/- towards service tax along with interest was demanded. The case of the Department is that on a scrutiny of the balance-sheets for the year 2001-02 to 2004-05 and of relevant documents, the Audit Team noticed that the assessee had received cold storage fixed rent charges up to 31 March, 2005 in the amount of Rs. 1.46 crores from Hindustan Lever Limited ('HLL') for storage of frozen products. The agreement between the assessee and HLL was for providing clearing and forwarding agent's service. The show cause notice referred to the period between 2001-02 and 2004-05 ending on 31 March, 2005. According to the Revenue, the assessee had an agreement with HLL dated 1 May, 2001 under which it was to render services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of fact cannot be invoked in the present case and therefore demand beyond period of one year is time-barred in the present case. Decisions relied on by ld. D.R. do not support the case of the department as those decisions are in respect of clandestine removal of goods where one cannot ascertain the relevant dates defined under Section 11A of the Act." . . . 8. Now, the admitted facts would indicate that on 27 September, 2002, a communication was addressed to the assessee by the Superintendent, Central Excise, Range VI, Ghaziabad in which it was stated :- . . . 9. The assessee submitted a reply to this letter on 8 November, 2002 stating that the amount which was realised towards use of the cold storage was not in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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