2016 (8) TMI 617

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....haram Singh, AR  for the respondent. ORDER The appellants are aggrieved by the denial of cenvat credit of  Rs. 31,889/-  availed towards service tax paid for repair and maintenance of tailing dam road at the mines area. 2. The brief facts of the case relevant to the appeal are that the appellants are  engaged in the manufacture of zinc and other products. They obtain z....

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....redit, which was upheld by the impugned order. 3. Ld. Counsel submitted that it is mandatory to have  proper disposal of the tailing  waste and as such, the road repair work is to be considered as an essential part of such mandatory waste disposal work. He also contested the demand on the ground of time bar. The credit availed in the month of  November, 2009 is sought to be denie....

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.... well as on time bar, I find that considering the facts and circumstances of the  case, the question of time bar can to be decided first. This is the fact that the appellant have created tailing dam facility  for proper disposal of hazardous waste. The said facility is situated away from the place where the hazardous waste is generated. This requires transportation of the said waste by r....

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.... admitted, the credit entries were in the regular records, which were  audited and the dispute arose thereafter only. 7. Under these circumstances, I find invoking extended period with an allegation of suppression of facts and willful mis-statement with an intend to evade payment of duty is not sustainable. As such, the impugned order is set aside on the question of time bar. The appeal is....