2018 (2) TMI 1183

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....s under the CENVAT Credit Rules, 2004. A Show Cause Notice dated 24.08.2011 was issued alleging that they have irregularly availed CENVAT Credit amounting to Rs. 37,66,284/- of Goods Transport Agency Services used for the purpose of trading and have also distributed the same for the purpose of subsequent utilization in violation of the statute during the period from 2006-07 to 2008-09 ( till September 2008 ). The Adjudicating authority disallowed the CENVAT Credit along with interest and imposed penalty of equal amount of CENVAT Credit. By the impugned Order the Commissioner (Appeals) upheld the Adjudication Order. Hence, the appellant filed this appeal. 2. Heard both the sides and perused the appeal records. 3. The Learned Counsel on....

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....is-statement, suppression of facts with intent to evade payment of duty cannot be made. 5. The Tribunal in the case of Patton Limited Vs. Commissioner of Central Excise, Kolkata V 2006 (206) ELT 496 ( Tri-Kol) held that extended period of limitation cannot be invoked without any ingredient of suppression of facts with intent to evade payment of duty etc. The relevant portion of the said decision is reproduced below: "2. Considered the submissions made at length by both sides and perused the records. I find that the appellants are challenging the Order-in-Appeal only on the ground of limitation. The appellants were working under the benefit of Notification No. 15/94 and manufactured and cleared plastic tanks upto the capacity of ....

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....cal situation. The relevant portion of the said decision is reproduced below : "4. We have considered the submissions of the learned DR and have gone through the records of this case. The respondent as holding company of their subsidiary companies as mentioned above, are monitoring their performance regularly and take timely corrective actions in case of slippages, provide technology up-gradation plan, research and development plan, customer s project execution plan etc., in order to diagnose the operational problems and provide solutions in time. The services being provided by the respondent are clearly covered by the definition of Management Consultancy Services under Section 65(65) of the Finance Act, 1994. We do not agree with ....