2011 (8) TMI 417

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....WADHWA (FOR THE BENCH): Both the appeals filed by the Revenue are being disposed of by a common order as factual position and the issue involved are identical. After hearing the learned DR, we find that proceedings were initiated against the respondents by way of issuance of show cause notice proposing denial of Cenvat credit of service tax and education cess paid on outward transportation of the....

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....s) observed that since show cause notices were issued beyond the normal period of limitation, they were barred by limitation. He observed that the details regarding the credit taken were being reflected in the monthly returns submitted by the assessee and therefore, even if any wrong credit has been taken, the same cannot be recovered by invoking the longer period. Accordingly, he directed the low....

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....l wrongful credit.   4. We find no merits in the above contention of the revenue. Admittedly the credit availed by the assessee was reflected in the monthly returns. If there is no column in the monthly return to show the nature of service on which the credit was availed, the assessee cannot be blamed for not disclosing the said fact. For invoking the longer period of limitation, there has t....