2018 (12) TMI 717

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... No. The appellant were also availing facility of Cenvat credit under Cenvat Credit Rules 2004 (hereinafter referred to as Rules). The Department during the course of audit of the appellant conducted during the financial year 2013-14 to December 2015 had noticed that appellant h ad taken and utilized the cenvat credit of education cess and secondary and higher education cess amounting to Rs. 10,78,841/- on the bills of entry issued from Reliance SEZ Jamnagar. Since, the supply from a unit located in a SEZ is an import for the unit located in domestic tariff area availment of cenvat credit of education cess and secondary and higher education cess paid on CVD was improper, a Show Cause Notice dated 55/2017 was served upon appellant calling th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... is submitted that for want of any element of fraud and in absence of any evidence thereof even the issuance of Show Cause Notice for the period 2013-14 to December 2015, as been issued in May 2017 is otherwise barred by limitation. The Order under challenge is therefore prayed to be set aside Appeal is prayed to be allowed. 4. I have also heard Ms. Tammanna Alam, Ld. AR for the Department. While justifying the impugned Order, she has submitted that Commissioner Appeals in para 6 of the Order under challenge has specifically held that the appellant had taken the credit of customs cess which is very irregular and in blatant violation of the Rules which are very clear and unambiguous. Therefore, it was a clear case of suppression of facts ....