2019 (1) TMI 1304

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.... Dy. Commissioner/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Original No. 39/2009-ST, dt. 29.09.2009. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding eligibility to avail CENVAT Credit of the Central Excise duty paid on capital goods like equipments/modules, channel....

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....as on limitation and confirmed the demands so raised. 4. After considering the submissions made by both sides, we find that this entire case can be disposed of on the question of limitation only. It is seen from the records that the demand for the relevant period is issued by a show cause notice dated 19.05.2009 by invoking the extended period. We find that the adjudicating authority in para 19....

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....the towers, there has been sufficient confusion in the matter. It is also not disputed that there was more than one view in the matter and hence following the ratio laid down in Hon'ble Apex Courts judgments in the case of Continental Foundation Jt. Venture case [2007 (216) ELT 177 (SC)] = 2007-TIOL-152-SC-CX and also following the view taken by Co-ordinate Bench in M/s Tata Teleservices Ltd.,....