2018 (4) TMI 891

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....limitation. 2. The brief facts as per the show cause notice dated 13th December 2010 and for the period April 2007 to June 2010 appellant have availed Cenvat credit of Rs. 1,10,166/- in contravention of the provision of Rule 2 (3) of Cenvat Credit Rules, 2004 by willful suppressing of facts with intend to evade payment of duty. During the course of the date of the record of the assessee it was observed that they have wrongly taken credit and utilized the same on service tax on outward freight as aforementioned. In response to the letter of Range Superintendent dated 26th May 2010 directing them to reverse/deposit the Cenvat credit involved, the appellant/assessee in their reply dated 21st June 2010 refused to reverse the credit and stated ....

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....f removal" were substituted. Further, the Larger Bench of this Tribunal in the case of ABB Ltd. vs. CCE & ST, Bangalore - 2009 (15) S.T.R. 23 (Tri. - LB) held that in case of availment of Cenvat credit on transportation charges there is no requirement that cause of freight to be included in transaction value of manufactured goods for admissibility of credit of service tax on outward transportation. Thus the valuation of excisable goods is not involved. Further, observing that valuation and Cenvat credit independent on each other and have no relevance to each other. It is also observed that service tax levy on transportation will become tax on business if credit is denied. The said rule of the Larger Bench of this Tribunal was confirmed by H....

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....er dispute. The learned Counsel further states that admitability the facts of the case as the issue was cautious and more view the amendment was w.e.f. 01/04/2008 in Rule 2 (l) the extended period of limitation is not invokable. The learned Counsel also reverse to ruling of Hon'ble Supreme Court in CCE, Jaipur vs. Alcobex Metals - 2003 (153) E.L.T. 241 (S.C.), wherein under the fact that the show cause notice was issued invoking extended period of limitation and once it is held that notice issued under the proviso to larger period is without jurisdiction, it cannot be treated as notice under the main Section 11A even shorter period of six months. The said ruling of Hon'ble Supreme Court has also been followed under similar facts and circums....