2016 (2) TMI 185

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Revenue has filed the appeal against the judgement of the CESTAT dated 10.06.2015 raising following questions for our consideration: "(i) Whether the Tribunal is correct in holding that extended period cannot be invoked and demand has to be restricted to the period within one year from the date of show cause notice when the issue reg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st burden of proof regarding the admissibility of the CENVAT credit upon the manufacturer or provider of output service taking such credit?" 2. From the materials on record, it emerges that, the issue pertains to extended period of limitation and, penalty imposed on the assessee. The principal tax liability pertains to the CENVAT credit availing on service tax of guest house and colony maintena....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AT Ahmedabad, in the case of GHCL vs. CCE, Bhavnagar (supra) was in their favour. It is observed that when an issue is disputable and a final view taken by this Bench was in favour of the assessee then appellant had a bonafide belief that cenvat credit was admissible of these services. Favourable view taken by CESTAT was reversed by Hon'ble Gujarat High Court in the case of CCE & Cus., Bhavnag....