TMI Blog2019 (10) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... value of demand by neutralizing the same against the cenvat credit. In such a scenario it was not justifiable on the part of Commissioner (Appeals) to deny the cenvat credit to the assessee on the ground of invoices being more than 6(six) months old - the demand now being confirmed against the assessee is required to be neutralized against the cenvat credit available to them for which they will produce documentary evidence. Time limitation - HELD THAT:- Inasmuch as appellants were paying service tax on the same activity and were filing ST-3 Returns there was due knowledge on the part of the Revenue and no mala fide can be attributed to the appellant so as to invoke the longer period. Penalty - HELD THAT:- Inasmuch as we have held abse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants, by considering the said job work as providing of service, were discharging service tax on the same and were filing ST-3 Returns. However, as they were following the job were procedure and inasmuch as they were receiving inputs from the principal manufacturer under the cover of challan and the goods manufactured by them were being sent to the principal manufacturer under the cover of the same challan, Revenue entertained a view that the appellant s activity amounted to manufacture. Further, the benefit of the job work was not extended to the appellant on the ground that principal manufacturer was exempted in terms of the area based exemption notification and was not paying any duty of excise. 3. Accordingly, proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of demand by neutralizing the same against the cenvat credit. In such a scenario it was not justifiable on the part of Commissioner (Appeals) to deny the cenvat credit to the assessee on the ground of invoices being more than 6(six) months old. Otherwise also, we note that the claim to credit is being made by the assessee only when the demand of duty of excise is sought to be confirmed against them. In such a scenario the provisions of Rule 4 of Cenvat Credit Rules laying down the maximum time limitation of 6(Six) Months for claiming the credit would not be applicable. In view of the forgoing we hold that the demand now being confirmed against the assessee is required to be neutralized against the cenvat credit available to them for which t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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