2018 (1) TMI 473

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....dent ORDER The demand of service tax to the extent of Rs. 8.77 lakhs approximately stands confirmed against the appellant by disallowing cenvat credit availed by them in respect of various services which were used for construction of their factory, by way of expansion. The period involved is April 2011 to February 2012. The lower authorities, while denying the cenvat credit, have taken note ....

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....od. 3. Rebutting the above arguments of learned Advocate, learned AR appearing for the Revenue, draws my attention to the findings of the Commissioner (Appeals) which are as follows:- "9.4 As far as the aspect of limitation is concerned, I find that the period of demand pertains to April 2011 to February 2012. The amended notification viz. 3/2011-CE(NT) is effective from 1.3.2011 onwards and....

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.... has gone by the simple fact that the appellant's audit was conducted and the wrong availment of credit was unearthed on the basis of the audit. However, it is seen that even though the audit was conducted in 2011 and November 2012 and the statement was recorded in May 2013, the department took almost four years to issue the show cause notice in January 2016. Further it is also seen that the discr....