2018 (4) TMI 897

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....RDER PER: S.K. MOHANTY Brief facts of the case are that the appellant is engaged in the manufacture of insulated wires and cables. During the disputed period, the appellant had availed cenvat credit of Service Tax paid on the GTA Service. Taking of such cenvat credit was disputed by the Department on the ground that such service was utilized by the appellant for its ex-work sale of goods, and th....

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....the decision of Larger Bench of this Tribunal in the case of ABB Ltd. 2009 (15) S.T.R. 23 (Tri. LB). He further submitted that since the period of dispute is 2014-15 and the SCN was issued on 24.09.2016, the same is clearly barred by limitation of time. It is the further submission of the ld. Advocate that since the appellant was not involved in the activities of suppression, fraud and has not mis....

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....premises and that the Excise Duty and Sales Tax were payable on ex-work prices. The contents of the purchase order as reflected in the impugned order shows that the place of delivery of the goods is at factory gate and subsequently, to facilitate delivery of the goods at the buyers premises, the appellant had arranged the transportation of the goods. Since the delivery was not on FOR basis, the Se....

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....of suppression, mis-statement, fraud etc. cannot be alleged for denial of the cenvat credit, beyond the normal period of limitation. I find that the Hon'ble Supreme Court in the case of Chemphar Drugs and Liniments (supra) have held that the longer period of limitation will not be applicable, since the information withheld was not deliborate at, but only the result of interpretation. In this case,....