2018 (9) TMI 565

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..... eflecting the same in the statutory document in which case again no mala fide can be attributed to the assessee so as to justifiably invoke the longer period of limitation - the major part of the demand is barred by limitation and the Original Adjudicating Authority is within his rights to re-quantify the demand falling within limitation period, which would be payable by the appellant. There wa .....

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..... paid on the services used for outwards transportation of the appellant s final product from their factory gate to the customer s premises. The Commissioner (Appeals), by relying upon the Hon ble Supreme Court decision in the case of Commissioner of Central Excise Service Tax vs. Ultra-tech Cement Ltd. in Civil Appeal No.11261/2016 decided on 01/02/2018 has held that the credit of service tax pai .....

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..... Supreme Court, to find faults with the law declared by the Apex Court on the ground of non consideration of certain provisions of law. Inasmuch as the appellants have also admitted that the said decision of the Hon ble Supreme Court decides the disputed issue against the assessee, I find no infirmity in the order of Commissioner (Appeals), rejecting the Cenvat credit. 4. However, it is seen th .....

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..... al manner without application of mind. The same only reflects upon the Appellate Authority s anxiety to confirm the demand, in any case. Admittedly, the decision in the case of Ultra-tech Cement Ltd., Revenue s appeal stand allowed by the Hon ble Supreme Court. This leads to the inevitable conclusion that the decision of the Lower Authorities in the case of Ultra-tech Cement Ltd. was in their favo .....

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..... buted to the assessee so as to justifiably invoke the longer period of limitation. As such, I hold that major part of the demand is barred by limitation and the Original Adjudicating Authority is within his rights to re-quantify the demand falling within limitation period, which would be payable by the appellant. 6. As I have already held that there was no mala fide on the part of the assesse .....

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