TMI Blog2019 (7) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... ded period of limitation is not available to Revenue. It is held that the demand is imposable for the normal period with interest - Penalty also set aside - appeal allowed in part. - Service Tax Appeal No.51183/2018-SM - FINAL ORDER NO. 50894/2019 - Dated:- 27-3-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Asmita A. Nayak Shri Ranjeet K.Ranjan, Advocates for the appellant Shri K.Poddar, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: Heard the parties. 2. The issue in this appeal is whether the appellant has rightly taken cenvat credit of input transport/GTA paid by them, for receiving motor vehicles and sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le for proportionate reversal for exempted service /trading, in view of the amended definition under Rule 2(e) of Exempted Service read with Rule 6(3) of the Cenvat Credit Rules, 2004. As per the Audit report, the appellant had agreed to reverse the cenvat credit. However, the appellant, on being so advised, did not reverse the cenvat credit. Show cause notice dated 5.10.2016 was issued with reference to the said Audit Note, proposing to deny the cenvat credit by way of reversal under Rule 6(3A) read with Rule 2(e) of CCR Rules, for the period 2011-2012 to 2015-2016. It appeared to Revenue, the appellant has paid service tax on taxable service under the category Authorised Service Station . They have paid transportation charges for trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounted for, no malafide can be attributed to the appellant. Further, there is no reason for the Revenue to take almost two years from the date of Audit Report, for issuing the show cause notice. It is further argued that in view of the Explanation to Rule 2(e) of the Cenvat Credit Rules, 2004, w.e.f. 1.4.2011, the demand for extended period is not sustainable. It is further submitted that no penalty is imposable in the facts and circumstances. Further, she draws my attention to the show cause notice, where it is mentioned that after audit, the Superintendent of the concerned Range was repeatedly following up the matter, by several letters for forwarding the information for the subsequent period and also for checking the challans as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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