9911796707
TMI Blog2018 (11) TMI 1966X X X X Extracts X X X X X X X X Extracts X X X X ..... HAT:- It is found 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 the extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id on these inputs. The case of the Revenue is that during the relevant period i.e. 2011-12 to 2013- 14, an assessee is not entitled to avail credit against the inputs issued by the units, who are availing exemption under Notification No. 01/10- CE dt. 6.2.2010 and after introduction of Notification No .02/14-CE (N.T.) dt. 20.1.2014, the notification No. 01/10-CE dt. 6.2.2010 was amended thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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