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TMI Blog2015 (5) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... had suppressed the fact of taking irregular credit. Thus, issuance of show cause notice on 09.04.2013, which is almost after four and a half years from the date of visit of the audit officers, in my considered opinion, is barred by limitation of time. Appeal allowed - decided in favor of appellant. - E/53268/2014-Ex[SM] - A/54331/2015-SM[BR] - Dated:- 15-5-2015 - Mr. S.K. Mohanty, Member (Judicial) Mr. Devinder Sharma, Advocate for the Appellants Mr. G R Singh, DR for the Respondent Per S.K. Mohanty (for the Bench): Denial of cenvat credit of Service Tax paid on different category of insurance policies is the subject matter of present dispute, for which the appeal has been preferred before this Tribunal. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barred by limitation of time inasmuch as for the disputed period March, 2008 to January 2012, the SCN was issued on 09.04.2013, which is beyond the normal period. With regard to the limitation for issuance of Show Cause Notice, the submissions of the appellant are that it has not indulged into any fraudulent activities concerning suppression, willful misstatement etc. with intent to evade payment of duty. Thus, issuance of SCN is limited for the period of one year from the date of knowledge of the Central Excise Officers who conducted the audit in the factory of the appellant on 20.10.2008 to 24.10.2008. The appellant has relied on the following judgments to support its stand that the SCN is barred by the limitation of time:- (a) CCE No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s no more res integra, I am of the considered view that Cenvat benefit cannot be denied to the appellant. 6. With regard to the issue raised by the appellant that the show cause proceedings are barred by limitation of time, I find that the Department had not specifically proved the fact with tangible evidence that the appellant had suppressed the fact of taking irregular credit. Thus, issuance of show cause notice on 09.04.2013, which is almost after four and a half years from the date of visit of the audit officers, in my considered opinion, is barred by limitation of time. In this context, I find support from the judgment of Hon ble Allahabad High Court in the case of Triveni Engineering Industries (supra), wherein it has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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