9911796707
TMI Blog2019 (7) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... o did not take any further action, and only after 24 months, the show cause notice was issued. The normal period of limitation during the period of dispute is 18 months. Further, no reason has been given by the Revenue for not issuing the show cause notice for all these months, during the period of 18 months as permissible. The appellant has maintained proper documents of the transactions and submitted ST-3 Returns regularly. Thus, in the facts and circumstances, no case of falsification of record and/or suppression or any contumacious conduct is made out against the appellant. The extended period of limitation is not available to the Revenue - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... within 14 days of the provision of services; b. The invoice does not bear the value of the services; c. Cenvat Credit can be availed only on invoice issued by the service provider. 2,61,428/- 4. Royal Sundaram Invoices not produced. 2,163 Total 28,96,428/- 3. Thereafter, these objections were conveyed in Feb. 2010 to the appellant/assessee. Further, reminders were issued dated 15.02.2011, 07.03.2011 and 15.03.2011 requiring them to reverse cenvat credit so taken. However, it was alleged that the appellant did not comply till the issue of show cause notice dated 02.05.2013. Further, it appeared to Revenue that had the Audit not detected such lapse, the appellant would have availed and utilised the cenvat credit under disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /or contumacious conduct on the part of the appellant /assessee, and accordingly, the appeal be allowed on the ground of limitation. 6. Ld. Authorised Representative has relied on the findings in the impugned order. Further, he states that the appellant did not take categorical stand in spite of the Audit objection, and three reminders were given and the show cause notice was issued after a gap of about 24 months invoking the extended period of limitation, in accordance with law. 7. Having considered the rival contentions and on perusal of the records, I find that in spite of the audit objection and three reminders, the appellant had not responded in writing and thereafter, the Revenue also did not take any further action, and only after ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
