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TMI Blog2019 (2) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... squalification for availing cenvat credit - Held that:- The court is of the view that the matter requires consideration. Issue Rule. Issue Notice as to Interim relief returnable on 13th March, 2019. - R/SPECIAL CIVIL APPLICATION NO. 2429 of 2019 - - - Dated:- 6-2-2019 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : AMAL PARESH DAVE(8961) For The Petitioner (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment or short levy or short payment by reason of fraud or collusion or willful mis-statement, or suppression of facts or contravention of any of the provisions of the Finance Act or the rules made thereunder with intent to evade payment of service tax. It was submitted that rule 9 of the rules relates only to documents and accounts and, therefore, provision can be made only in respect of the natu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, had held that the said rule provided that rule 57G limited the power of Central Government to prescribe for document in addition to the documents prescribed under the said rule evidencing the payment of duty under such rule; however the same did not permit the Central Government to prescribe time limit for taking credit. 3. Various other submissions were also advanced by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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