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TMI Blog2018 (7) TMI 1793X X X X Extracts X X X X X X X X Extracts X X X X ..... case BHARAT SANCHAR NIGAM LTD. VERSUS CCE, SALEM [2008 (10) TMI 141 - CESTAT CHENNAI]. However, Appellate Authority has not followed the same on the ground that Revenue has filed an appeal before the Hon’ble High Court of Chennai - Learned A.R. has not been able to show any decision of the Hon’ble High Court indicating that the said decision of the Tribunal stands reversed. Even there was no stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 observed that as per the provisions of Rule 9(1) of Cenvat Credit Rules, 2004, certain documents have been specified on the basis of which credit can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per 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 case of BSNL Ltd. Vs. CCE, Salem [2009 (14) STR-699 (Tr.-Chennai)] is not acceptable as the order has not attained finality due to the reason that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 from the above Commissioner (Appeals) has himself admitted that the issue stands covered by the earlier decision of the Tribunal in the same a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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