2010 (11) TMI 310

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent. [Order]. -  Revenue has filed this appeal against the impugned order wherein the input service credit taken by the respondent was held to be correct by the lower appellate authority as well as holding that the extended period is not invokable in this case. 2. The learned DR submit that the respondents are engaged in the manufacture of sugar and molasses as well as recti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erits and (2) on limitation. The Revenue has not challenged the findings of the lower appellate authority on account of limitation. Hence the appeal deserves rejection. 4. Heard and considered. 5. In this case the impugned period is between 2005-06 and 2006-07 for which a show-cause notice has been issued on 16-7-2008. In the impugned order the Commissioner (Appeals) has clearly held that "the e....