2016 (1) TMI 1270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 of Cenvat credit taken during the period Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 order has set aside, the penalty on the ground t....