2017 (10) TMI 1105

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.... After hearing both sides, I find that the appellant is engaged in the manufacture of Material Handling Equipments and parts and accessories thereof in their factory located at No.1, SIDCO Industrial Estate, Kakkalur, Tiruvallur. They are also providing taxable output services falling under category of Commissioning and Installation Services from their office address Plot No.6, Arcot Road, Valsara....

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....s not proper. Accordingly, a show-cause notice dated 23.2014 was issued to the appellant seeking to deny such transfer of credit. It is seen that the credit so availed by the assessee was in respect of Services of Telecommunication, Courier Charges, Advertisement Services, Man-power Supply Services and Maintenance of Immovable Property Services. 4. The appellant during the course of adjudication ....

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....inst the said order, Commissioner (Appeals) upheld the same. Hence, the present appeal. 6. The appellant reiterated their contentions on merits as also on limitation. However, I find that the appeal can be disposed on the points of limitation, inasmuch as, the demand stand admittedly raised beyond the normal period of limitation, by invoking the longer period of limitation, For rejecting the appe....

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....ection raised by them, based upon the entries made in their statutory accounts. As such, it can be safely concluded that the appellant had reflected all the facts in their accounts. In addition, they had filed the returns disclosing the factual position to the Revenue. This reflects upon the bonafide of the appellant and even if there is some different view of the Revenue, the appellant cannot be ....