2013 (3) TMI 282

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....anam, Advocate, for the Appellant. Shri R.K. Mathur, AR, for the Respondent. ORDER The applicants have filed this application requesting for rectifying of mistake perceived by them in Final Order No. 836/2011-SM(BR), dated 11-11-2011 passed by the Tribunal [2012 (26) S.T.R. 550 (Tri. - Del.)]. 2. The above Final Order disposed of Appeal No. E/1354/2009-SM in the matter of Cenvat credit....

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....stly time-barred since the Show Cause Notice for recovering credit taken during Dec. 2004 to Dec. 2005 was issued only on 22-5-2006 3. After considering arguments of the appellant, that is the present applicant and Revenue in the matter the Tribunal held that the demand was maintainable on merits and rejected the argument that there was no suppression involved in the matter. 3. Now moving fo....

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....n which two benches have taken two different views and hence no suppression with intent to evade tax could be attributed to the applicant and hence the demand confirmed invoking the extended period of time should be set aside and the Tribunal was in error in holding that extended period of time could be invoked in such a case. 5. The ld. AR for Revenue submits that allowing this application for....

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....peration under which credit of service tax on input services utilized for providing output service could be taken and utilized for payment of service tax on output services. The question before the Tribunal in the said case whether the credit earned under the Service Tax Credit Rules, 2002 could be available under the new Cenvat Credit Rules, 2004. 8. The present applicant is a manufacturer of ....