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TMI Blog2023 (3) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of merits, I confine myself to issue of time bar alone. As rightly pointed out by the Ld. Advocate, there are various decisions of the co-ordinate Benches of Tribunal on this issue, therefore the Appellant cannot be fastened with the burden of any demand pertaining to the extended period. Accordingly, the demand pertaining to the extended period is required to be set aside. As the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts at Jammu and Kashmir as well as for the services rendered in other part of India. The Department issued Show Cause Notice on 21/10/2014 by invoking the extended clause on the ground that the services provided for the clients at Jammu and Kashmir would be exempted services. Accordingly, the demand of Rs.2,84,450/- for the service provided to SEZ and Rs.4,16,264 for services rendered for Jammu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (Tri.-Bang.), wherein it has been held that when the services are provided to clients in Jammu and Kashmir, the same would be treated as exempted Service and accordingly, Cenvat Credit reversal is required. He further relies on the case law of ECIL Rapiscan Ltd. Vs. CCE, Customs ST, Hyderabad-II 2020 (1) TMI 898-CESTAT Hyderabad , wherein, similar issue was before the Hon ble Tribunal. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vade reversal of Cenvat Credit. 5. He further submits that they would take back their contest of the demand on merits and prays that the issue may be decided on account of limitation itself without going into the merits. He also prays that since it is a matter of interpretation and different decisions have been given by different co-ordinate Benches of Tribunal, the penalties imposed may also b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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