9911796707
TMI Blog2019 (7) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... OUDHARY, MEMBER (JUDICIAL) Ms. Kruti Prashar, Advocate for the appellant. Ms. Tamnna Alam, Authorised Representative for the respondent. ORDER ANIL CHOUDHARY: The issue in this appeal is whether the show cause notice dated 02.05.2013 is issued validly invoking the extended period of limitation for disallowing the cenvat credit taken by the appellant during the financial year 2009-2010. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the provision of services; b. The invoice does not bear the value of the services; c. Invoice issued on 06.11.2009 and were provided to Hutch, as Vodafone was not in existence at that time; d. Cenvat credit can be availed only on invoice by the service provider. 23,61,805/- 3. Kasera a. The invoice has not been issued within 14 days of the provision of services; b. The invoice do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was alleged that the appellant had intent to suppress and avail cenvat credit and accordingly, extended period of limitation was invoked under proviso to Section 73(1) of the Act read with Rule 14 of the Cenvat Credit Rules for issuing show cause notice. The show cause notice was adjudicated on contest by the Addl. Commissioner, confirming the disallowance along with equal amount of penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is evident from the facts on record that all the relevant documents were produced before the Audit team. There is no allegation of insufficiency of the documents and or falsification of the records and/or contumacious conduct on the part of the appellant /assessee, and accordingly, the appeal be allowed on the ground of limitation. 6. Ld. Authorised Representative has relied on the findings in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 months as permissible. Further, I find that the appellant has maintained proper documents of the transactions and submitted ST-3 Returns regularly. Thus, in the facts and circumstances, no case of falsification of record and/or suppression or any contumacious conduct is made out against the appellant. Accordingly, I hold that the extended period of limitation is not available to the Revenue. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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