2021 (6) TMI 835

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....is is an appeal filed against Order-in-Appeal No. NA/GST-A-III/MUM/159/18-19 dated 25.07.2018 passed by the Commissioner of GST & Central Excise (Appeals), Mumbai- III. 2. Briefly stated the facts of the case are that the appellants are engaged in providing various taxable services and discharging Service Tax after availing the CENVAT Credit on the input services used in providing the taxable ser....

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....ed their appeal to the extent of benefit of reducing penalty at 25% of the total penalty imposed. Hence, the present appeal. 3. At the outset, the learned C.A. for the appellant submits that during the relevant period, they have reversed the proportionate CENVAT Credit attributable to the exempted services. He has submitted that for the period 2008-09 they have reversed the credit of Rs. 3,67,390....

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....interpretation of law, but erroneously upheld the imposition of penalty and interest on the appellant. The learned C.A. in support referred to the judgment of this Tribunal in the case of Trent Hypermarket Ltd. Vs. Commissioner of Central Excise, Pune-III - 2009 (6) TMI 1327 (CESTAT-Mum). 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both s....

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....een reflected in their ST-3 Returns, the demand notice issued to them invoking extended period of limitation is not sustainable in law. I have considered their argument. This Tribunal in similar facts and circumstances in Trent Hypermarket Ltd.'s case (supra) observed that invoking extended period of limitation in such circumstances is unwarranted. The Tribunal's observation reads as under: - "6....