9911796707
TMI Blog2015 (7) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... ities concerning suppression, misstatement, collusion, with intent to avail the cenvat credit. Extended period of limitation - Held that: - for invoking extended period of limitation, the SCN has only alleged that the assessee has never informed the department regarding the availment of cenvat credit and the said fact only came to the notice of the department during the course of audit of records. In absence of any specific allegation of the ingredient mentioned in the proviso to Section 73(1) of the FA, 1994, the extended period cannot be invoked, justifying confirmation of the demand beyond the period of one year. Appeal allowed - decided in favor of appellant. - ST/819/2011-ST[SM] - Final Order No. 54307 /2015 - Dated:- 9-7-2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd the Ld. Counsel for both the sides and perused the records. 4. I find that no specific allegations have been made in the SCN as to why the invoices on which cenvat credit has been taken by the appellant, should not be considered as proper/ valid documents and how the provisions of Rule 3 4 of the Cenvat Credit Rules, 2004 have been contravened. The SCN has been issued solely based on the objections raised by the Audit Wing during their visit to the factory of the appellant in the month of January 2007. Further, the SCN has not specifically alleged the involvement of the appellant in any fraudulent activities concerning suppression, misstatement, collusion, with intent to avail the cenvat credit. Rather, for invoking extended period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ituation in the present case, inasmuch as though suppression, misstatement etc, have been alleged by the authorities below, but no tangible evidences were produced to prove that the appellant has indulged in the activities, concerning suppression, willful misstatement with the intention to evade payment of service tax. In absence of any specific proof by the authority below that the ingredients mentioned in the proviso to Section 73 ibid are present in this case, the period of limitation for issuance of the SCN should be confined to one year from the date of knowledge, which in the present case is 15/01/2007, when the audit wing has raised the objection regarding irregular availment of cenvat credit. Since the SCN has not been issued within ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
