2015 (11) TMI 248

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....ppeal is directed against Order-in-Appeal No. SB/3/M-IV/09 dated 14.07.2009. 2. The relevant facts that arise for consideration is appellant herein is a job worker of Wipro Ltd., availed the facility of Cenvat credit of the central Excise duty paid on inputs, and input services received for manufacturing of final products for Wipro which is cleared on payment of appropriate excise duty. During ....

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....to look into as to which Cenvat credit has been passed on by the input service distributor. It is his submission that having received the invoices which indicated receipt of service by Wipro and service tax being discharged, they should not be denied the benefit of Cenvat Credit. It is further submission that the entire demand is time barred inasmuch as Cenvat Credit was availed during the period ....

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....nput service distributor only if there is nexus. It was also submitted by him that extended period is invocable in this case, as has been held by the Tribunal in Sunbell Alloys Co. of India Ltd. (supra). 5. Considered the submissions made by both sides and perused the records. 6. On perusal of the record, I find that the issue as correctly put forth by both sides, is regarding the entitlemen....

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....gible for availment of such Cenvat credit. I find that the Adjudicating Authority's findings are misdirected on the limitation issue, inasmuch the Cenvat credit was availed during the period March to November 2005, and show-cause notice is issued in October 2007, it is almost beyond two years. 9. On perusal of the record, I find that the appellant had been filing their returns regularly wit....