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TMI Blog2019 (1) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Original No. 39/2009-ST, dt. 29.09.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding eligibility to avail CENVAT Credit of the Central Excise duty paid on capital goods like equipments/modules, channels, angles and shelters which were used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so raised. 4. After considering the submissions made by both sides, we find that this entire case can be disposed of on the question of limitation only. It is seen from the records that the demand for the relevant period is issued by a show cause notice dated 19.05.2009 by invoking the extended period. We find that the adjudicating authority in para 19 of the Order-in-Original dated 29.09.2009 h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the matter. It is also not disputed that there was more than one view in the matter and hence following the ratio laid down in Hon'ble Apex Courts judgments in the case of Continental Foundation Jt. Venture case [2007 (216) ELT 177 (SC)] = 2007-TIOL-152-SC-CX and also following the view taken by Co-ordinate Bench in M/s Tata Teleservices Ltd., and others Vs Commr of ST, Pune - [2015-TIOL- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also that during the relevant period, different views were expressed by the adjudicating authority as well as the Tribunal, we hold that appellant could have entertained a bonafide belief as to eligibility to avail CENVAT Credit on angles, channels and beams and pre fabricated buildings as also various input services. Accordingly, impugned order is set aside only on the ground of limitation. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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