TMI Blog2022 (6) TMI 1054X X X X Extracts X X X X X X X X Extracts X X X X ..... on Clause was introduced in Rule 2 (l), thus, the transaction in question does not fall within the mandate of Exclusion Clause. Accordingly, the show cause notice is wholly misconceived. Further, there are no case for invocation of extended period of limitation. Appeal allowed - decided in favor of appellant. - Excise Appeal No.50892 of 2021 (SM) - FINAL ORDER NO.50497/2022 - Dated:- 30-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit on the invoices of M/s. Supertech (India) Pvt. Ltd., which were for supply of the pre-fabricated structures and also for their installation. The appellant had taken the credit of invoices dated 25.09.2009, 02.11.2009 and 06.02.2010, being the service tax on the services received, totalling Rs.12,16,698/-. The appellant had duly recorded the complete transactions in their records inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an. 2014 in their ER-1 Return. Accordingly, as per Revenue the said credit was not available and hence, the show cause notice is rightly issued by invoking the extended period of limitation. The show cause notice was adjudicated on contest by the Asstt. Commissioner, who confirmed the proposed disallowance of cenvat credit of Rs.12,16,698/- along with interest and equal amount of penalty. 4. Be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ays for allowing their appeal. 8. Ld. Authorised Representative for the respondent/Department relies upon the impugned order. 9. Having considered the rival contentions, I find that as the transactions in question is before 1.7.2012, when Exclusion Clause was introduced in Rule 2 (l), thus, the transaction in question does not fall within the mandate of Exclusion Clause. Accordingly, the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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