9911796707
TMI Blog2021 (3) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... n - HELD THAT:- There is no provision in law for the appellant to file invoices before the department in time. In these circumstances, it is found that as the assessee was allowed credit by the adjudicating authority although the revenue has filed appeal against those orders before the Commissioner (Appeals). Extended period of limitation - HELD THAT:- In these circumstances, when the adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been denied to them on the premise as per Notification No. 02/14-CE (N.T) dt. 20.01.2014, the appellant was not entitled to avail credit prior to the Notification No. 02/14 (N.T) dt. 20.01.2014 in terms of Notification No. 01/10-CE dt. 06.02.2010. 2. The facts of the case are that the appellant is located in the state of Jammu Kashmir and was availing the benefit of exemption Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruary 2010 to January 2014 and the show cause notice has been issued on 30.05.2017 by invoking extended period of limitation. Therefore, the show cause notice is highly time barred. He also submits that in the case of Dharampal Satyapal Limited vs. CCE, Noida 2017 (352) ELT 396 (Tri.-All.) it has been held by this Tribunal that the appellant is entitled to take cenvat credit on the inputs during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions. 6. Without going into the merit of the case at this stage the appellant has contesting only limitation, therefore, I am dealing only the issue of limitation. I find that there is no provision in law for the appellant to file invoices before the department in time. In these circumstances, I find that as the assessee was allowed credit by the adjudicating authority although the revenue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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