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TMI Blog2018 (7) TMI 1792X X X X Extracts X X X X X X X X Extracts X X X X ..... documents and if an assessee does not have the documents in their possession, the credit cannot be claimed by them. However, the demand is barred by limitation - SCN issued on 17/08/2010 covers the period October, 2005 to September, 2009 and stands issued by invoking the longer period of limitation - there is neither any allegation nor any evidence to suggest that the appellants had taken the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant is engaged in providing taxable services under the category of Banking Other Financial Services . They were availing the Cenvat credit of Service Tax paid on various input services. During the period October, 2005 to September, 2009, they availed Credit to the tune of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) and hence, the present appeal. 3. The appellants had taken a categorical stands before the Authorities Below that credit was being availed by them on the basis of the Bills/Invoices so received by them. It is only that some of the Bills/Invoices got misplaced and could not be produced during the course of adjudication. They also assail the impugned confirmation of demand on limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by them, by reflecting the same in statutory records and was a part of the returns being filed by them. The appellant being in the Banking Sector, cannot be expected to indulge in such clandestine availment of small amounts of Cenvat credit, when they are dealing with the huge transactions and are paying huge taxes. As such, in the absence of any evidence to the contrary, it has to be held th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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