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TMI Blog2021 (6) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the trading activity considering the same as an exempted service. This Tribunal in similar facts and circumstances in TRENT HYPERMARKET LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE-III [ 2019 (6) TMI 1327 - CESTAT MUMBAI] observed that invoking extended period of limitation in such circumstances is unwarranted. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 85250 of 2019 - A/86246/2021 - Dated:- 5-4-2021 - DR. D.M. MISRA, MEMBER (JUDICIAL) Shri Mehul Jivani, C.A. for the Appellant Shri O. Shivadikar, AC, Auth. Representative for the Respondent ORDER This is an appeal filed against Order-in-Appeal No. NA/GST-A-III/MUM/159/18-19 dated 25.07.2018 passed by the Commissioner of GST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period 2010-11 they have reversed credit of ₹ 2,18,572/-. Also they have duly reflected the said reversal in the periodical ST-3 returns filed from time to time with the Department. He has referred to sample copy of the Returns enclosed with appeal memo. It is his contention that since all the facts were within the knowledge of the Department, the demand is barred by limitation. Further referring to the impugned order of the learned Commissioner (Appeals), he has submitted that even though the learned Commissioner (Appeals) in the order observed that issue of trading activity whether would fall under the scope of the definition of exempted service or otherwise was in dispute till the clarification was issued on 1.3.2011 and also hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) observed that invoking extended period of limitation in such circumstances is unwarranted. The Tribunal s observation reads as under: - 6.1 We find that the Learned adjudicating authority has recorded in the submissions of the appellant that it had filed the periodic ST-3 returns, reflecting therein the particulars of availment of Cenvat credit on the disputed input services. Thus, under such circumstances, it cannot be said that the appellant had suppressed the facts regarding availment of irregular credit, with the intent to defraud the Government revenue. Further, the issue with regard to interpretation of the amending definition of exempted service under the Cenvat statute, whether to be applicable prospectively or retro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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