9911796707
TMI Blog2013 (3) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.K. Mathur, AR, for the Respondent. ORDER The applicants have filed this application requesting for rectifying of mistake perceived by them in Final Order No. 836/2011-SM(BR), dated 11-11-2011 passed by the Tribunal [2012 (26) S.T.R. 550 (Tri. - Del.)]. 2. The above Final Order disposed of Appeal No. E/1354/2009-SM in the matter of Cenvat credit taken by the applicants for service tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce for recovering credit taken during Dec. 2004 to Dec. 2005 was issued only on 22-5-2006 3. After considering arguments of the appellant, that is the present applicant and Revenue in the matter the Tribunal held that the demand was maintainable on merits and rejected the argument that there was no suppression involved in the matter. 3. Now moving for rectification of error in the order the Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws and hence no suppression with intent to evade tax could be attributed to the applicant and hence the demand confirmed invoking the extended period of time should be set aside and the Tribunal was in error in holding that extended period of time could be invoked in such a case. 5. The ld. AR for Revenue submits that allowing this application for rectification of mistake will involve re-apprecia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es utilized for providing output service could be taken and utilized for payment of service tax on output services. The question before the Tribunal in the said case whether the credit earned under the Service Tax Credit Rules, 2002 could be available under the new Cenvat Credit Rules, 2004. 8. The present applicant is a manufacturer of excisable goods. Till 10-9-2004 credit of service tax on inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-2004. So I am of the view that there is no error in the finding in order dated 11-11-2011 in the matter of invoking extended period of time and hence I do not find any mistake to be rectified in the order. 9. Further the present application is basically one for re-appreciation of facts in the matter of suppression of information regarding which finding has been given in para 6 of the order soug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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