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TMI Blog2009 (9) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had written a letter in Nov.’06 immediately after taking the credit is sufficient for allowing the appeal since the suppression/misdeclaration could not have been invoked in this case - However, it is also noticed that the Tribunals’ decisions cited by the learned advocate also cover the case and CBEC manual also supports the contention of the learned advocate. Therefore, on merit also, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process, an amount of Rs. 2,15,909/- was demanded with interest as applicable and penalty equal to the service tax credit taken was also imposed. 2. Since the issue is covered by the precedent decisions of the Tribunal, it is proposed to take up the appeal itself for decision after allowing the stay petition. 3. Learned advocate on behalf of the appellant submitted following decisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even then, a show cause notice was issued only in Oct.'08. 5. Learned SDR on the other hand, submits that even though the rule did not prescribe time limit for availment of credit, yet it is required to be taken within a reasonable period. He relied upon the following decisions of the Tribunal for this purpose. (i) 2007 (218) E.L.T 252 (Tri.-Del.) - M/s. J.V. Strips Ltd. v. CCE, Rohtak. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contention of the learned advocate. Therefore, on merit also, the appellants have a very strong case. As regards the Tribunal decisions cited by the learned SDR, I find that the decision of the Tribunal in case of M/s. J.V. Strips Ltd. is a Single Member decision whereas the decisions cited by the learned advocate are Division Bench decisions. Further, it is also noticed that the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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