2017 (4) TMI 214

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri G.R. Sharma, AR, for the Respondent. ORDER The present appeal is filed against the order dated 27-5-2015 passed by the Commissioner (Appeals), Jaipur. The appellants are engaged in the manufacture of various types of pipes. The dispute is with reference to Cenvat Credit availed by the appellant during the period 1-5-2012 to 31-3-2013 on Service Tax paid on freight for outward transp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tly requested for deciding the case on merits. However, he agitated that the demand is hit by time-bar. He submits that the Service Tax has been paid on the outward transportation during the period 1-7-2011 to 31-3-2012. Inasmuch as the show cause notice has been issued on 23-5-2013, he claimed that the issue will be hit by time-bar on account of sale at factory gate. Two earlier show cause notice....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... show cause notice in cases which do not involve extended period is one year from the relevant date. 7. It is clear from the definition of relevant date that the period of one year has to be reckoned from the date of filing of monthly return or the last date for filing of such return. It is further specified in Rule 12(1) of the Central Excise Rules, 2002 that the monthly return has to be ....