TaxTMI 
TaxTMI 
2018 (4) TMI 226
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....so filed stay petitions along with appeals. On the other hand, Department has also filed miscellaneous petition seeking early hearing of the case. Since the appeals pertain to the year 201 1, we have decided to dispose of the appeals with the consent of the parties, on merits, after allowing the early hearing application of the Department. Since the issue involved in both the appeals is identical, both the appeals are being disposed of by this common order. 2. The details of the two appeals are given herein below: - Appeal ST/733/2011 ST/11333/2011 Period 04/2008 to 03/2009 09/2004 to 09/2006 09/2006to 09/2007 10/2007 to 06/2008 07/2008 to 03/2009 Demand Rs. 6550,943/- Rs. 4,....
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.... taken CENVAT credit of an amount of Rs. 65,50,943/- irregularly during the period 2008-09 and they have wilfully suppressed the same in the ST3 returns for the period 2008-09. On these allegations, show-cause notice was issued to the appellant proposing to recover irregularly availed CENVAT credit along with interest and penalties under various provisions of CENVAT Credit Rules as well as Finance Act, 1994. After complying with the principles of natural justice, the learned Commissioner confirmed the demand as stated in the table, Aggrieved by the impugned orders, appellant has filed these appeals along with stay petitions, 4. Heard both the parties and perused records. 5. Learned counsel for the appellant submitted that impugn....
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....9;. Whereas in the case of 'manufacture of final products' the words "used in" have been used. He further submitted that the words "used for" are of wider impact than the words "used in" Towers are erected using steel structures and come in a complete knock down condition before sent to the site for assembling. At the site they are bolted and placed on a platform either on the ground or on top of a building to ensure that there is no vibration to the tower.The same can be dismantled again and moved to a different place and erected again. The learned counsel further submitted that the Department has wrongly invoked extended period of limitation, He also submitted that the show-cause notice was issued based on the information provided....
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....cope of the aforesaid decision in detail and finally answered the reference in favour of the Revenue. Learned counsel further submitted that once the issue is subject matter of interpretation and there are conflicting decisions leading to its referral to the Larger Bench, then in such circumstances extended period of limitation cannot be invoked. On this submission, he relied upon the following decisions: - i. General Manager, Consumer Mobility, BSNL Vs. CCE&ST, Chandigarh [2014-VlL-325-CESTAT-DEL-ST] ii. Tata Teleservices Ltd. and others vs. CST, Pune [2015-TlOL-628CESTAT-MUM] iii. Vodafone Essar Digilink India Ltd. Vs. CCE, Panchkula [2016TIOL-873-CESTAT-CHD] iv. Vodafone Essar Mobi....
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....ra answered the reference in favour of the Revenue vide its order dt. 16/03/2015 disposing of various appeals including the appeal of the appellant. The Tribunal in the said decision has also followed the decision of the Karnataka High Court in the case of CCE, Bangalore vs. MTR Food Ltd. [20129282) ELT 196 ] wherein it has been held that if the returns were filed properly and audit has also taken place, then there are no allegation of bona fide on the part of the assessee and in such a situation extended period cannot be invoked. The learned counsel for the appellant fairly conceded that in view of the various decisions, the issue has been held against the assessee and in favour of the Revenue but he only prayed that in all the decisions d....