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TMI Blog2020 (4) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent: Mr. Tarun Kumar, Authorised Representative PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein credit has been denied to them on the premise as per Notification No. 02/14-CE (N.T.) dt. 20.01.2014, the appellant was not entitled to credit prior to the Notification No. 01/10-CE dt. 06.02.2010. 2. The facts of the case are that the appellant is located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the period involved in this case is 01.06.2012 to 19.01.2014 whereas the show cause notice has been issued on 21.06.2017 by invoking the extended period of limitation. He also submits that in their own case vide Final Order No. 63319/2018 dt. 12.10.2018 for the same period, this Tribunal has already held that extended period of limitation is not invokable. Therefore, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stance, when the Revenue is having divergent views on the issue, the extended period of limitation is not applicable. Admittedly, in this case, the show cause notice has been issued by invoking the extended period of limitation, therefore, I hold that the denial of credit is barred by limitation. Accordingly, the impugned order is set aside and the appeal is allowed with consequential relief, if a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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