2016 (10) TMI 239

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....ersa Respondent By : Shri Vijay Gupta, AR and vice versa ORDER PER: ASHOK JINDAL Both sides are in appeal. 2. The facts of the case are that the assessee took credit on the basis of certain documents which were alleged not proper documents by the Revenue. Therefore, the show cause notice dated 23.10.2010 was issued to the assessee to deny the credit on construction services for the ....

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....assessee has taken credit with malafide intention. Moreover, the credit has been taken by the assessee after intimating to the department that the assessee is going to take credit on construction service. Earlier it has not been objected to. In that circumstance, the extended period of limitation is not invokable. Consequently, the credit cannot be denied to the assessee. Further, I find that on m....