2016 (3) TMI 521

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....arma, AR ORDER Per B Ravichandran The present appeal is against the order dated 17.10.2012 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of business of providing telecom services. They were availing cenvat credit on various inputs, capital goods and services. Here, the dispute arose regarding the appellant's eligibility to take cenvat credit on certa....

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....vitiated by non-service of the show cause notice. He submitted that the notice dated 6.12.2010 was not received by them and when the case was fixed for personal hearing, they approached the Department and were given a copy of show cause notice on 12.1.2012 only. As such, ld. Counsel pleaded that the whole proceedings against them is time barred as there is no case of suppression, fraud, collusion ....

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....d any facts. They have been filing regular Statutory Returns, which indicated the amount of credit taken by them including these tower materials also. 3. Ld. AR submitted that the jurisdictional Commissioner vide his Order dated 8.01.2016 stated that the said show cause notice has been dispatched by speed post and there is no question of non-service of the said notice. 4. I have heard both t....

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....ically elaborates the grounds on which the element of suppression, fraud, collusion or willfully mis-statement can be alleged and sustained against the appellant. The only ground mentioned is that under Self-assessment Scheme, the appellant/assessee should have been taken credit only on eligible items. Failure to do so will result in invocation of extended period. I find that such reasoning is not....