2016 (1) TMI 1270

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....ri G.R. Singh, DR, for the Respondent. ORDER Denial of input service tax credit availed by the appellant during the period September, 2010 to September, 2011 on taxable service i.e. repair and maintenance is the subject matter of present dispute before the Tribunal. 2. Sh. Bipin Garg, the ld. Advocate appearing for the appellant submits that SCN dated 5-9-2013 issued, seeking denial ....

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....been issued to the appellant earlier. Since the facts regarding taking of irregular Cenvat credit was known to the Department and the present SCN was issued by invoking the extended period of limitation, the allegation of fraud, suppression, etc. cannot be levelled, justifying issuance of SCN beyond the period of limitation of one year. I also find that the Commissioner (Appeals) in the impugned o....