2014 (6) TMI 584

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....April 2008 to December 2008 mainly on the ground that they had availed input service credit on the basis of debit notes raised by CHA namely M/s. Peirce & Leslie Agencies Ltd, which is not the valid document under Rule 91 of CENVAT Credit Rules, 2004. The original authority confirmed the demand of duty along with interest and imposed penalty. Commissioner (Appeals) upheld the adjudication order. 2. The learned counsel on behalf of the appellant submits that there is an allegation in the show-cause notice that CHA service is not an input service and the credit cannot be taken on the basis of debit notes. He submits that the original authority accepted that the appellant is eligible to avail credit on CHA services. But it was denied on the g....

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....ubmits that the appellant availed the credit on the basis of the invoice issued by the CHA and in some cases they have availed credit on the basis of the debit notes issued by the same CHA. He submits that the Commissioner (Appeals) has rightly observed that the appellants have failed to establish that the debit notes issued were issued in general or for this particular appellant. He relied upon the decision of the Tribunal in the case of Universal Chemicals Industries Pvt. Ltd. - CCE, Mumbai - 2004 (177) ELT 726. 4. The learned AR submits that the original authority had given a finding that extended period of limitation would be invocable in the facts and circumstances of the case. He relied upon the decision of the Hon'ble Supreme Court ....