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TMI Blog2016 (4) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... t on motor car and capital goods be disclosed to the Service Tax Department. Filing of income-tax returns would not suffice the requirement to file ST-3 returns - extended period invoked. Appeal dismissed - decided against appellant. - ST/25355/2013 - Final Order No. A/30263/2016 - Dated:- 1-4-2016 - Ms. Sulekha Beevi C.S., Member (J) None, for the Appellant. Shri P. Muthuswamy, AR, for the Respondent. ORDER The appeal is filed challenging the disallowance of credit on capital goods and input services. 2. The appellant filed written submissions requesting the Tribunal to dispose of their appeal after considering the grounds stated in the appeal. This appeal is disposed of thereby in the absence of appellant/repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,02,238/- along with interest and imposed equal amount of penalty besides imposing penalty under Section 77 for non-filing of ST-3 returns. 5. The appellant filed appeal and the Commissioner (Appeals) vide Order impugned herein allowed part of the credit. The appellants had applied for centralized registration on 17-3-2008. But there was delay of one year 8 months and 4 days in issuing Centralized registration certificate. It was issued only on 23-9-2009. Taking into consideration the fact of delay in issuing the certificate and that appellants had already applied for the same, the Commissioner (Appeals) allowed credit availed on input services/invoices issued to Vijayawada premises after 17-3-2008, and disallowed the credit availed pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-4-2011 and there is time-bar. It is the case of appellant that the appellant had disclosed all transactions in income-tax returns and that therefore, there is no suppression. The Commissioner (Appeals) has considered this contention raised by appellant. The appellant failed to file ST-3 returns. Only on filing such service tax return would the availment of credit on motor car and capital goods be disclosed to the Service Tax Department. Filing of income-tax returns would not suffice the requirement to file ST-3 returns. On such score, I do not find any ground to interference with the view of the Commissioner (Appeals) that there was wilful suppression of facts, and extended period is invocable. 8. From the foregoing, I do not find an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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