9911796707
TMI Blog2018 (5) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... not admissible after 01.04.2011. Time limitation - Held that: - the demand is barred by limitation as the authorities below have not discussed nor justified with reason, the circumstances for invoking extended period of limitation, when the issue after amendment became an issue of interpretation of law. Appeal allowed on the ground of limitation. - ST/10992/2017-SM - A/14025/2017 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 011. It is his contention that since the said services were used by the employees the during office hours in relation to providing the output service, and not for personal use, therefore credit is admissible to them. He has further submitted that the demand is barred by limitation as the show cause notice was issued on 15.10.2015 for recovery of credit for the period 2011 to 2014 and there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, compu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is not a capital goods; or [(BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of the service tax paid on said service not admissible after 01.04.2011. However, I find force in the contention of the Ld. CA for Appellant that the demand is barred by limitation as the authorities below have not discussed nor justified with reason, the circumstances for invoking extended period of limitation, when the issue after amendment became an issue of interpretation of law. The impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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