2019 (2) TMI 752

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....erintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 25/11/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that during the audit of the records of the appellant, it was noticed that the appellants have availed....

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.... not sustainable in law as the entire demand is barred by limitation. He further submitted that the appellant is challenging the impugned order only on limitation as the entire demand confirmed is beyond the period of limitation. He further submitted that the show-cause notice was issued on the basis of audit which was conducted in the month of August 2014 as per the FAR No.97/2014-15 for the peri....

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..... CCE [2013(31) STR 68] 4.2. He further submitted that the appellant has not suppressed any material fact relating to availment of CENVAT credit on the impugned service. He also submitted that the extended period of limitation is not invocable when the credit is declared in the returns or when the demand is based on the assessee's record. For this submission, he relied upon the following decisi....

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....ment of CENVAT credit and the same was detected during audit otherwise it would have gone unnoticed. In support of her submission, she relied upon the following decisions:- i. Vishay Components India Pvt. Ltd. Vs. CCE, Pune-III [2018(8) GSTL 196 (Tri. Mum.)] ii. CC&CE, Ghaziabad Vs. Rathi Steel & Power Ltd. [2015(321) ELT 200 (All.)] 6. After considering the submissions of both sides and ....