2015 (10) TMI 630

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.... ORDER Per: Ashok Jindal: The appellants is in appeal against the impugned order wherein Cenvat credit was denied to the appellant on the premise that appellant is not entitled to input service credit as they are providing taxable as well as non taxable output service. 2. The facts of the case are that the appellant is an authorised dealer of M/s. General Motors and also authorised for t....

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....em along with interest and proposal of penalty was also made. Both the lower authorities confirmed the demand of service tax along with interest and also imposed penalty equivalent to the amount of service tax on the appellant. Against the said order appellant is before me. 3. Learned Counsel for the appellant submits that the show cause notice has been issued by invoking the extended period of....

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....lso this Tribunal in the case of Mann and Hummel Filters Pvt. Ltd. vs. CCE Bangalore in stay application No. E/stay/22181/2014 vide order dated 3.12.2014 held that trading is not exempted service. Therefore, wrong availment of Cenvat credit by the appellant with intention to evade tax is not attributable. Therefore, he prayed that in these circumstances, extended period of limitation is not invoka....

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....submissions. 7. The appellant is contesting the issue only on limitation not on merits. The allegation in the show cause notice is that appellant has suppressed the fact that appellant is an authorized dealer of General Motors. Infact the fact has been recorded by this Tribunal in order passed by this Tribunal in appellants own case vide order dated 4.11.11 reported in wherein it has been recor....