2021 (7) TMI 131

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..... 0-CE dt.6.2.2010 - HELD THAT:- Similarly placed assessee was allowed the credit although against those orders, the appeals have been filed by the Revenue before the Commissioner (Appeals), in that circumstance, when the Revenue is having divergent views on the issue, the extended period of limitation is not applicable. Admittedly, in this case, the show cause notice has been issued by invoking th .....

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..... 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. May 2012 to January 2014, an assessee is not entitled to avail credit against the inputs issued by the units, who are availing exemption under Notification .....

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..... 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 of the case, I find that similarly placed assessee was allowed the credit alt .....

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