9911796707
TMI Blog2012 (5) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... nor any request for adjournment. 2. Upon perusal of the records and hearing the learned Superintendent (A.R.), I find that M/s Nelcast Ltd. (Unit-I) had taken CENVAT credit of service tax paid on Consulting Engineers Service used for setting up of another unit (Unit-II). A part of this credit was taken on 31/3/2007 and the remainder on 31/5/2007. Unit-II obtained separate registration with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are separately registered with the department, that the company did not have registration as an input service distributor, that the input service in question (Consulting Engineers Service) was used for setting up of Unit-II, and that CENVAT credit of service tax paid on this input service was claimed and taken by Unit-I and that the show-cause notice proposed to deny this credit to Unit-I on the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and May 2007, by invoking the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act on the alleged ground of suppression of facts by the noticee (Unit-I). The allegation of suppression of facts with intent to avail inadmissible CENVAT credit was denied by the assessee in their reply to the show-cause notice. They also contended that the demand raised on them w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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