2012 (5) TMI 733

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.... filed by the department. Today there is no representation for the respondent despite notice, nor any request for adjournment.   2. Upon perusal of the records and hearing the learned Superintendent (A.R.), I find that M/s Nelcast Ltd. (Unit-I) had taken CENVAT credit of service tax paid on 'Consulting Engineers Service' used for setting up of another unit (Unit-II). A part of this credit ....

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....he two manufacturing units viz. Unit-I and Unit-II were set up by the company, that the two units are separately registered with the department, that the company did not have registration as an input service distributor, that the input service in question (Consulting Engineers Service) was used for setting up of Unit-II, and that CENVAT credit of service tax paid on this input service was claimed ....

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....use notice was issued on 28/4/2009 for recovery of the CENVAT credit taken in the months of March and May 2007, by invoking the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act on the alleged ground of suppression of facts by the noticee (Unit-I). The allegation of suppression of facts with intent to avail inadmissible CENVAT credit was denied by the asse....