2018 (3) TMI 1131

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.... the Respondent : Mr.K. Podar, D. R.  ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 27.09.2017 passed by the Commissioner (Appeals), GST, Customs and Central Excise, Bhopal. 2. Brief facts of the case are that the appellant is registered with the Service Tax Department for providing the taxable services of "Authorized Service Station's Service". ....

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.... the adjudication order also imposed penalty under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 73 of the Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) has upheld the adjudged demand. 3. Ld. Advocate appearing for the appellant, at the outset, submits that the show cause proceeding initiated by the Department is barred by limitation of time. He submits that the peri....

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....eived by the appellant for the trading of motor vehicles. Thus, he submits that there was no scope or occasion on the part of the Department to know availment of cenvat credit for the trading activities. Thus, he submits that since, the Department came to know about the activities of the appellant for the first time, during the course of scrutiny of the records and thereafter, the show cause notic....