2014 (5) TMI 1012

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..... es - even if the invoices were received at the Head Quarters and the Services were availed in the factory, the credit cannot be denied - However, demand is also barred by limitation period - Following decision of M/s. Econ Antri Ltd. Vs. CCE, Gwalior [2014 (2) TMI 870 - CESTAT NEW DELHI], M/s. Valco Industries Ltd. [2012 (12) TMI 30 - CESTAT, New Delhi] - Decided in favour of assessee. - Appeal N .....

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..... ory. Accordingly demand of service tax of Rs. 1,09,837/- was confirmed against the appellant for the period from 01.04.2006 to 30.09.2007 along with imposition of penalty of identical amount under Rule 15(2) of the Cenvat credit Rules 2004, by rejecting the appellants plea on merits as also on limitation. 3. As regards merits of the case I find that the Tribunal in the case of M/s. Econ Antri L .....

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