TMI Blog2019 (7) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... pute is 18 months. Further, no reason has been given by the Revenue for not issuing the show cause notice for all these months, during the period of 18 months as permissible. 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. The extended period of limitation is not available to the Revenue - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 53308 of 2018 (SM) - Final Order No.50931/2019 - Dated:- 9-7-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Kruti Prashar, Advocate for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice has not been issued within 14 days of 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 does not bear the value of the services; c. Cenvat Credit can be availed only on invoice iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the impugned order, although found part of the allegation has not been established against the appellant, but upheld some part of the allegation as regards disallowance of credit and has confirmed the demand along with penalty. The appellant has also raised ground of limitation, which was also rejected relying on the ruling of the Hon ble Allahabad High Court in the case of CCE, Ghaziabad Vs. Rathi Steel Power Ltd. - 2015 (321) ELT 200 (All.) 5. Ld. Counsel for the appellant states that ruling of the Rathi Steel Power Ltd. (supra) of Allahabad High Court is not applicable to the facts of their case and has been wrongly relied upon by the Commissioner (Appeals). It is evident from the facts on record that all the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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