2017 (6) TMI 578

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....ned order wherein Cenvat Credit availed by the appellant during the period 2004-05 and 2005-2006 has been denied on L.N. Tower on the premise that these towers are neither input nor capital goods, therefore, appellant is not entitle to avail Cenvat Credit on these towers.  The show cause notice has been issued on 13.02.2009 by invoking extended period of limitation. 2.   Heard both....

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....e is not entitle to take Cenvat Credit. As the issue itself is in dispute whether the assessee is entitle to take Cenvat Credit on Towers. In that circumstances, I hold that the extended period of limitation is not invokable. 5.   The contention of the Ld. AR is that they can issue show cause notices within 5 years after acquiring the knowledge for the 5 years demand, therefore, he said....