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TMI Blog2018 (7) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... Undeniably the departmental audit was conducted from 22.05.2006 to 24.05.2006 and 24.9.2007 to 27.9.2007. The audit party has not raised any objection on the credit availed by the appellant - extended period of limitation cannot be invoked - appeal dismissed - decided against Revenue. - Appeal No.ST/CO/33/2011, ST/452/2011 - 41534/2018 - Dated:- 18-5-2018 - Ms. Sulekha Beevi C.S. Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises of the appellant and the department was of the view that the credit availed is not proper. With regard to insurance premium, the respondents had taken service tax credit in respect of Group Insurance Scheme for workers and also on the insurance premium paid for motor cycles. The department was of the view that these services have no nexus with the manufacture of final products and does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are guilty of suppression of facts and therefore the demand raised invoking the extended period is proper. The Commissioner (Appeals) erred in setting aside the demand stating that there is no positive act of suppression established by the department. 4. The Ld.Counsel, Sh.M.N.Bharathi argued on behalf of the respondent. He submitted that instead of factory address, the address of the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) has wrongly set aside the demand observing that there is no over act of suppression of facts on the part of the appellant. The period involved is September 2004 and March 2009. The show cause notice is dt.11.9.2009. Undeniably the departmental audit was conducted from 22.05.2006 to 24.05.2006 and 24.9.2007 to 27.9.2007. The audit party has not raised any objection on the credit availed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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