2019 (2) TMI 1856

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....r Adjournment for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After rejecting the request for adjournment, we proceed to decide the appeal itself inasmuch as a short issue, covered by the earlier decision of the Tribunal, is involved. 2. As per facts on record, appellant entered into a contract with M/s Obra Thermal Power Station for providing servic....

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....have paid VAT on the goods utilized in the services however it is seen that they did not give appearance before the Original Adjudicating Authority and as such the said fact could not be verified by them. Further Commissioner (Appeals) has also observed that the appellant has not furnished evidence on the value of materials sold to the recipient and proof of payment of VAT by themselves or directl....

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....them with the said Public Sector Undertaking. In such a scenario we are of the view that the appellant was entertaining a bona fide belief and there was no mala fide on their part so as to justifiably invoke the longer period of limitation. Accordingly we hold that extended period is not available to the Revenue. However, as a part of demand falls within the limitation period we direct the adjudic....