9911796707
TMI Blog2024 (1) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... period of one year has already elapsed and moreover, the appellants have not claimed the CENVAT credit in the ST-3 Returns. It is found that the Tribunal in the case of Origin Learning Solutions Pvt. Ltd. [ 2021 (7) TMI 898 - CESTAT CHENNAI] held that CENVAT credit cannot be denied for the reason that such availment was not reflected in ST-3 Returns. It is also found that Tribunal and High Courts have been consistently holding that a substantial rate of eligibility to CENVAT credit cannot be denied on the basis of procedural violations. The credit cannot be denied only because it has been utilized late. Moreover, it is found that the show-cause notice has been issued on the basis of third-party information. Extended period of limitation - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st; the appellants contented that they have enough credit to pay the demanded service tax and have discharged the same whereas Department contended that the appellants have taken credit on the invoices beyond the permissible period of one year and therefore, credit is not admissible; the demand raised in the said show-cause notice was confirmed by the Original Authority and upheld by the Appellate Authority. Hence, this appeal. 2. Shri Om Prakash, learned Counsel for the appellants, submits that the appellants have availed input services like Renting of Property, CA Services, Service from Monster.Com etc. and utilized the same for provision of output services; they have paid discharged duty on the cum-tax value in terms of Section 67(2) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e findings of the impugned order and submits that the ST-3 Returns submitted by the appellants for the period April to September 2014, CENVAT credit was not shown under Heading D-1 whereas payment in cash was shown in D-1. 5. Heard both sides and perused the records of the case. The brief issue to be considered in this case is as to whether the appellant will not be eligible for CENVAT credit for the reason that the same was not mentioned in the ST-3 Returns filed and for the reason that credit has been taken after the prescribed period of six months or one year (from 01.03.2015). Learned Counsel for the appellants submits that the Department has not disputed the availment of input services and has not raised the issue of eligibility of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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