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TMI Blog2017 (6) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... ices and their utilization for payment of service tax or proper accounting of the same, the denial of Cenvat Credit of service tax paid by Nainital office of the appellant on the sole ground that the invoices issued are in the name of the appellants unregistered office at Delhi is unjustified. Extended period of limitation - Held that: - the SCN was issued in 2008 for the period of 2004-2005 and 2005-2006 nowhere invoked extended period in relation to the wrong availment/utilization of Cenvat Credit. In the absence of express invoking of extended period in the show cause notice, the demand is completely barred by limitation. Appeal allowed - decided in favor of appellant. - ST/347/2012 - A/61062/2017-CU[DB] - Dated:- 7-6-2017 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce wherein the extended period had been invoked in Para 6 only in relation to the willful suppression of intellectual property services. He argued that there was no extended period invoked for Cenvat Credit. He stated that there was no intentional suppression and they had made necessary declaration in their ST-3 returns. In his support, he relies upon the following case laws:- 1. GE India Exports (P) Ltd. Vs. CCE ST, Hyderabad-II vide Final Order No.A/30282/2016 in Appeal No.ST/28026/2013 dt. 29.04.2016. 2. Allspheres Entertainment Pvt. Ltd. Vs. CCE, Meerut vide Final Order No.52194/2015 in Appeal No.ST/51189/2015-ST-SM dt. 10.07.2015. 4. Ld. AR defended the order of the Commissioner and contended that the appellants did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise or the Assistant Commissioner of central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT Credit. This proviso also does not state that the premises of the recipient has to be a registered premises in order to avail the Cenvat Credit. Further it gives a discretion to the Deputy Commissioner/Assistant Commissioner to allow the credit on being satisfied that the goods or services covered by the document have been received and accounted for in the books of the account of the receiver. 5. In the show cause notice, there is no allegation that the input services were not received/uti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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