2021 (11) TMI 780

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....MBER Shri Ravi Raghavan, Advocate for the Appellant Shri P.Gopakumar, Authorised Representative for the Respondent ORDER PER: P. ANJANI KUMAR Heard both sides and perused the records of the case. 2. Brief facts of the case are that the appellants availed input service tax credit on certain common input services like freight, insurance, clearing and forwarding services, courier services, secu....

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....e reversed and maintenance of separate accounts or payment of 10% / 5% of the value of the exempted goods in terms of Rule 6(3)(a) of CCR, 2004. He relied upon the following cases: * CCE Vs Rituraj Holdings Pvt. Ltd. - 2014 (305) ELT 459 (Guj.) * CCE, Salem Vs Burn Standard Co. Ltd. - 2013 (295) ELT 671 (Mad.) 3.1. Learned Counsel also submits that the ER-I Returns were being regularly submit....

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....the findings of the impugned order. 5. Ongoing through the records of the case, we find that the issue pertains to 2006-2007. Even if extended period was applicable, the show-cause-notice should have been issued by April 2012. However, the show-cause-notice was issued on 17.08.2012 that is beyond the permissible period of 5 years without the any authority of law. The appellants have submitted the....