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TMI Blog2018 (8) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... ee laying down that credit of service tax paid on GTA services for transportation of the final product up to the buyer’s premises, is permissible. Further, the credit was being availed by the appellant, by reflecting the same in their Cenvat account, which have subsequently audited and an objection was raised. The factum of reflection of credit in the statutory account is indicative of the bonafid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8-SM[BR] - Dated:- 11-7-2018 - Smt. Archana Wadhwa, Member (Judicial) Request for Adjournment, for Appellant Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, I proceed to decide the appeal itself, inasmuch as the issue lies in a narrow compass, duly covered by the Hon ble Supreme Court s decision. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, it is seen that all the said decisions stand reversed by the Hon ble Supreme Court in their latest judgment in the case of Commissioner of Central Excise and Service Tax Vs Ultra Tech Cement Ltd. The said decision stands passed on 01 st February, 2018 wherein it stands held by the Hon ble Apex Court that Cenvat credit on Goods Transport Agency Services availed for transportation of goods fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces for transportation of the final product up to the buyer s premises, is permissible. Further, the credit was being availed by the appellant, by reflecting the same in their Cenvat account, which have subsequently audited and an objection was raised. The factum of reflection of credit in the statutory account is indicative of the bonafide intention. Otherwise also the declaration of law by vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o evade duty by suppressing or misleading anything, the invocation of longer period cannot be held to be justifiable. As such I am of the view that the demand having being raised beyond the limitation period is barred. However, small period may fall within limitation period for which the liberty is being given to the adjudicating authority to re-quantify the demand falling within the limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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