9911796707
TMI Blog2013 (11) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and cleared by the appellant – Held that:- There was no need for the appellant to suppress or mis-declare of any facts as the appellant could have taken CENVAT credit which was more than the duty payable as worked out by the department - it cannot be said that the appellant has committed suppression or mis-declaration, fraud, collusion, etc. to evade payment of duty - by not availing the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth sides, we find that the issue involved can be decided on the ground of limitation itself and therefore, the requirement of pre-deposit is waived and the appeal is taken up for the final disposal. 3. Learned advocate on behalf of the appellant submits that unit of the appellant had undertaken design and engineering work and they had discharged service tax more than ₹ 43 lakhs. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (AR). 5. We find considerable force in the arguments made by learned counsel. There was no need for the appellant to suppress or mis-declare of any facts as the appellant could have taken CENVAT credit which was more than the duty payable as worked out by the department. In these circumstances, it cannot be said that the appellant has committed suppression or mis-declaration, fraud, coll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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