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TMI Blog2021 (12) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... r the year 2013-14 if audit could not take place then availment of inadmissible cenvat credit and non payment of service tax on legal services could not be revealed. Further, the show cause notice has been issued within one year from the completion of the audit by the audit party on 11.02.2016. In these circumstances, it is held that the show cause notice has been issued within time. Further, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the Respondent ORDER Per : Mr. Ashok Jindal The appellant is in appeal against the impugned order wherein the demand of interest and penalty has been raised against the appellant. 2. The brief facts of the case are that for the financial year 2013-14 and audit took place on 3rd February to 13 February 2015 and thereafter a show cause notice was issued on 11.02.2016 to de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice is barred by limitation as the demand pertains to 2013-14 and the show cause notice has been issued on 11.02.2016. He further submits that the appellant has paid all the demand of service tax and on account of denial of cenvat credit before issuance of the show cause notice, therefore, the demand of interest and penalties are not imposable. 4. On the other hand, the Ld. AR drew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dmissible cenvat credit and non payment of service tax on legal services could not be revealed. Further, the show cause notice has been issued within one year from the completion of the audit by the audit party on 11.02.2016. In these circumstances, I hold that the show cause notice has been issued within time. Further, as admitted by Shri Ashok Kumar Sikka appearing on behalf of the appellant tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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