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TMI Blog2019 (10) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeal is directed against the impugned order dt. 08/04/2019 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has allowed the Department appeal and confirmed the recovery of CENVAT credit on various input services along with equal penalty under Rule 15(3) of CENVAT Credit Rules. 2. Briefly the facts of the present case are that the appellants are engaged in provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Department. Hence the present appeal. 3. Heard both sides and perused the records. 4. Learned counsel for the appellant submitted at the outset that though they have a good case on merits, he is confining his arguments only on the point of limitation because the entire demand is barred by limitation. He further submitted that the entire demand has been confirmed on account of the fact that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further submitted that the original authority had rightly dropped the demand as there was no illegality and improprietary in taking the CENVAT credit. He further submitted that the original authority has not said anything about the suppression of fact and has allowed the CENVAT credit whereas the Commissioner(Appeals) has taken a different view which is factually incorrect. He further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the impugned order. 6. After considering the submissions by both the sides and material on record, I find that the original authority has allowed the CENVAT credit on the impugned services and on appeal by the Department, the Commissioner(Appeals) has reversed the decision of the original authority and has also held that the appellant has suppressed the material fact from the Department and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he period of limitation as prescribed under the law. Further the decisions relied upon by the appellants cited supra are squarely applicable to the present case and in those decisions, the Tribunal has consistently held that if there is no suppression, extended period cannot be invoked. Therefore by following the ratio of the above said decisions, I find that the entire demand in the present case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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