2018 (9) TMI 1996

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... AT:- There is no provision in law for the appellant to file invoices before the department in time. In that circumstances, as the assessee was allowed credit by the adjudicating authority although the revenue has filed appeal against those orders before the Commissioner (Appeals). In that circumstances, when the adjudicating authorities are having a divergent views, the extended period of limitati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... E dt.6.2.2010. 2. The facts of the case are that the appellant is located in the State of Jammu Kashmir and availing the benefit of exemption Notification No.01/10-CE dt.6.2.2010. The appellant procured certain inputs and availed credit of duty paid on these inputs. The case of the Revenue is that during the relevant period i.e. 2011-12 to 201314, an assessee is not entitled to avail credit a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he other hand, Ld.AR reiterated the findings of the Commissioner (Appeals) in the impugned order and submits that in cases of similarly placed assessee where the credit was allowed to them located in the State of Jammu Kashmir, the appeals have been filed by the Revenue before the Commissioner (Appeals). 5. Heard the parties and considered the submissions. 6. Without going into the merits .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X