2018 (7) TMI 1793

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an Kumar Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa Nobody appeared for the appellant. Accordingly, we have heard the learned A.R. and gone through the impugned order. To appreciate the issue involved as also the reasons for denial of the credit, we reproduce relevant paragraph of the impugned order of Commissioner (Appeals):- "On the issue of admissibility of credit, it is o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the appellate stage before me. Under the circumstances when duty paid character of the capital goods have not been proved to the satisfaction of proper officer, credit cannot be allowed. The plea of technical lapse and reliance on the catena of decision cited supra by the appellant are not sustainable in view of the fact discussed above. The reliance placed by the appellant on CESTAT order in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e duty paid character of the capital goods which could have been done by producing the invoices issue by the seller of the capital goods and the act of utilizing the credit availed irregularly in discharging service tax liability are sufficient to establish suppression with intention to evade payment of tax. Accordingly, I hold that extended period is invokable in the impugned case." 2. As seen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X