2019 (2) TMI 572

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..... 2019 - MS HARSHA DEVANI AND DR A. P. THAKER, JJ. For The Petitioner (s) : MR PARESH M DAVE (260) ORAL ORDER ( PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Mr. Paresh Dave, learned advocate for the appellant invited the attention of the court to the audit report No. 51/2010-11 dated 3.9.2010 to point out that it was during the course of audit, while reconciling .....

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..... s no doubt that the assessee had mentioned the details of service tax payable, aggregate of cenvat credit availed, utilized etc. in their ST-3 returns, he, however, found that details regarding such availment and utilization of cenvat credit was noticed only when they were sought by the audit. It was submitted that if the audit department could have called for such details, the officers while asse .....

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..... rm ST-3 under section 70 of the Finance Act, 1994 to point out that the same does not envisage individual servicewise credit details to be filled in. It was submitted that, therefore, in absence of any suppression on the part of the appellant, the Tribunal was not justified in upholding the invocation of the extended period of limitation. 2. Having regard to the submissions advanced by the lear .....

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