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TMI Blog2018 (5) TMI 2015X X X X Extracts X X X X X X X X Extracts X X X X ..... r not - extended period of limitation. HELD THAT:- This Tribunal in similar circumstances, in the case of COMMISSIONER OF C. EX., JAIPUR-I VERSUS PUSHP ENTERPRISES [ 2010 (11) TMI 835 - CESTAT, NEW DELHI] has held that Just because the respondent had taken Cenvat credit in respect of certain input services, which according to the Department was not admissible to them, it cannot be concluded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le Polyurethane Foam, Auto Component Foam and Waste and Scrap of Flexible Polyurethane Foam classifiable under Chapter 39 and 87 of the First Schedule to the Central Excise Tariff Act, 1985. A Show Cause Cum Demand Notice dated 27/09/2013 was issued for the period July 2010 to June 2012 alleging irregular availment of Service Tax Credit on GTA amounting to ₹ 61,230/-. 2. The Adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat Credit is taken on the basis of documents against which the manufacturers or provider of service pays the duty/Tax in the subsequent month or quarter, as the case may be, the credit of Service Tax can be taken on the basis of the consignment notes received in the month of July but payment had been made in the month of August. It is also the case of the appellant that the demand in the pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur-I Vs. Pushp Enterprises reported in 2011 (22) STR 299, had observed as under:- 10. In these cases, there is no dispute about the fact that the ER-I Returns had disclosed the availment of Cenvat Credit but since there is no requirement for enclosing the invoices or giving the details of such credit or neither such details were given nor the invoices were enclosed. However, once ER-I Retur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. Consultant that the appellant had availed Cenvat Credit on various input services on the bonafide belief that the same are admissible to them under the definition of inputs services contained in Rule 2(1) of Cenvat Credit Rules, 2004 and declared the quantum of Cenvat Credit in the ER-I Returns. 9. In view of the above discussions, the impugned orders are set aside and the appeal filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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