2018 (9) TMI 565

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....t : Shri Mohd. Altaf (Asstt. Commr.) AR ORDER PER: ARCHANA WADHWA After rejecting the request for adjournment, I proceed to decide the appeal inasmuch as a short issue, covered by the decision of the Hon'ble Supreme Court is involved. Accordingly, I have heard the learned D.R. appearing for the Revenue and have gone through the impugned order. 2. The issue involved in the present appea....

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.... that though Hon'ble Court has declared that as per CCR, the credit could not be availed beyond the place of removal but since there was no challenge to the virus of said rule, Hon'ble Court has not gone into said aspect at all." The above contention of the appellant cannot be appreciated inasmuch as admittedly the law on the disputed issue stands declared by the Hon'ble Supreme Court. It is be....

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....incumbent upon the appellant to ensure that they availed the admissible Cenvat credit. Inasmuch as the appellant failed to follow the proper procedure and documents and such failure obfuscated in verification for the purpose of determining admissibility of Cenvat credit, the appellant indulged in suppression of facts, thus justifying invocation of longer period of limitation. 5. I am afraid tha....

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....t of service tax is admissible and the said view was dislodged only by the Hon'ble Supreme Court in February, 2018 with declaration of law in the case of Ultra-tech Cement Ltd., no mala fide can be attributed to the assessee in entertaining the same view in the light of the Tribunal decisions and to avail the credit. Apart from that the said credit has been availed by reflecting the same in the st....