2013 (11) TMI 1404

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....ndent : Sh. S. K. Mall, A. R. JUDGEMENT Per : Mr. H.K. Thakur; This stay application has been filed by the appellant against OIA No. PJ/66/VDR-II/2013-14 dated 08.05.2013. The issue involved in the present application is admissibility of Service Tax paid by the appellant on Jetty, Wharfage and Port Charges on import of their own cargo of Ammonia, when used in discharging Service Tax liabi....

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....pon the following case laws:- (a) Rajasthan State Warehousing Corp. vs. Commissioner of Central Excise, Jaipur - [2011 (23) S.T.R. 385 (Tri.-Del.)] (b) Commissioner of Central Excise, Bangalore vs. M/s. MTR Foods Limited - [2011-TIOL-696-HC-KAR-CX] (c) Garrison Polysacks Pvt. Limited vs. Commissioner of ST, Vadodara-II- [2013 (292) ELT 513 (Tri. -Ahmd.)] 3. Sh. S. K. Mall (A.R.) appear....

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....od is not invokable as no such point was taken by the first audit of their premises done by Revenue. It is observed that appellants have filed the required periodical returns with the department showing the credit taken. It may be true that copies of the documents on the basis which credits are taken are not enclosed with the periodical returns filed with the department. But all the Cenvat credit ....

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....id rules. The audit party accepted the same. It is only in the second audit that they noticed the mistake and initiated proceedings. Therefore, in the light of the aforesaid facts none of the other conditions prescribed in the Proviso exists in this case to extend the period of limitation of 5 years. It is in this background the Tribunal was justified in setting aside the order passed by the appel....