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TMI Blog2017 (4) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... to premises of ultimate customers - Held that: - It is clear from the definition of relevant date that the period of one year has to be reckoned from the date of filing of monthly return or the last date for filing of such return. It is further specified in Rule 12(1) of the CER, 2002 that the monthly return has to be filed within 10th of the following month. Consequently, the SCN covering the dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be disallowed by the Revenue by issuance of show cause notice dated 23-5-2013. Revenue was of the view that such Cenvat credit in respect of Service Tax paid on outward transportation will not be allowable inasmuch as the sale is at factory gate. The original authority vide its order dated 13-6-2014 upheld the demand and Commissioner (Appeals) in the impugned order did not give any relief. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the Service Tax has been paid by the assessee during the period 1-7-2011 to 31-3-2003, the time limit under Section 11A need to be computed with reference to the date of filing of monthly return. He further submitted that Cenvat credit stand availed during the period May, 2012 to 31-3-2013. For the earlier month of August, 2012, monthly return is due to be filed up to 6-12-2012 and the time lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liest month in the present dispute i.e. month of May, 2012 can be up to 10th June, 2013. In the present case, the show cause notice issued on 23-5-2013 and hence it is within time. 8. Inasmuch as the appellant is not challenging the demand on merits and the show cause notice has been served within time limit prescribed under Section 11A, I find no reason to interfere with impugned order. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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