TMI Blog2021 (10) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... ice (ISD) - suppression of facts or not - invocation of extended period of limitation - HELD THAT:- There is no dispute about the receipt of services inasmuch as the appellant has duly received the services from Bank and that payment of the Banking charges for loan processing and upfront fee have been duly made since not disputed in the impugned orders. It is also seen that the order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uly disclosed in the periodical returns filed with the Department. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.78573 of 2018 - FINAL ORDER NO.75613/2021 - Dated:- 1-10-2021 - HON BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri S.Mahapatra, General Manager (Taxation) for the appellant Shri Joydip Chattopadhyay, Authorized Representative for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause Notice dated 27.06.2014 was issued to deny the credit availed by appellant on the strength of invoices issued by its Head Office as ISD on the ground that the said input service credit was availed on the basis of photocopy of the certificate issued by the Banks in favour of Head Office (ISD). It was also alleged in the SCN that the processing and upfront fee are generally charged by the Ban ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He gave no finding with regard to the entitlement of credit availed on the photocopy of the certificate issued by the Bank as was alleged in the SCN. In the first appeal, the Ld. Commissioner (Appeals), upheld the credit entitlement in-principle, as availed by the appellant on Banking services but observed that credit cannot be denied on photocopy documents. 5. I find that there is no dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he pleading made by the appellant on limitation, I find that SCN has been issued in June 2014 by invoking extended period of limitation. Apart from the general aversion, there is no evidence to show that credit has been wrongly availed by way of fraud or suppression when the credit amount availed by the appellant has been duly disclosed in the periodical returns filed with the Department. Hence, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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