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TMI Blog2008 (12) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... cant raised the preliminary objection common to all appeal stating that all the cases involved availment and utilization of credit on input services and in such cases the demand should have been issued under Section 73 of the Finance Act, 1994 instead of Section 11A of the Central Excise Act, as has been done in the present case. It is his submission that under Rule 514 (sic) (Rule 14) of the Cenvat Credit Rules both Section 11A and Section 73 of the Finance Act, have been applicable for recovery credit irregularly taken and utilized and it is his submission that in respect of credit relating to input services the demand should have been made under Section 73 and in case of credit relating to the inputs the demand should be made under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmission that they have to be considered as input service as per the inclusive definition of 'input service' as these services are meant for carrying on the business. He placed reliance on the decision of the Tribunal in the case of Commissioner of Central Excise, Mumbai-V v. GTC Industries Ltd., 2008 (12) S.T.R. 468 (Tri.-LB). 5. The ld. DR would submits that the demand has been rightly issued under Section 11A as this has been made applicable by Rule 14 of the Cenvat Credit Rules and there is no infirmity in show cause notice for issuing demand under Section 11A. As regards the plea of time-bar, it was his submission that once the activity is not declared to the department it amounts to suppression and, therefore, the extended period has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 73 will be applicable in respect of output service provider who utilize the credit for payment of service tax and, therefore, demand under Section 11A prima facie is maintainable. As regards invocation of extended period I find that CESTAT decision in the case of Gufic Pharma Pvt. Ltd. which has been followed in other decisions referred to the declaration which were required to be made before the Central Excise authorities when returns were required to assessed by, Central Excise officer. After 2001 and in service tax no declaration is required under system of self-assessment, where the assessees are required to assess on their own and returns are submitted for information and scrutiny. The appellants are required to make their own inquirie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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