2022 (3) TMI 940

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....ts in brief are as follows: That the appellant is the housing board established under State of Rajasthan Housing Board Act. The appellants are engaged in providing and receiving of constructions services with respect to residential / commercial / industrial buildings and various other services as that of Goods Transport Agency Services, Work Contract Services etc. During the audit of appellant's record, department observed that the appellant has wrongly availed the Cenvat Credit of Rs. 20,89,899/- for the reason that the payment of Service Tax under Works Contract Service scheme was made prior, irrespective the works contract services was an eligible input service. The aforesaid amount of Cenvat credit was accordingly proposed to be reco....

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....ad clarified that the period with effect from 15.3.2020 till 28.02.2022 shall stand excluded in computing the period of limitation. Based upon such ordinance and aforesaid decision learned Counsel has prayed that the order passed on the ground of limitation be set aside and the matter be heard on merits. Appeal accordingly is prayed to be disposed of accordingly. 6. While rebutting the submissions learned Departmental Representative has impressed upon that there was a statutory mandate upon Commissioner (Appeals) in terms of Section 85(3A) of the Finance Act to not to entertain any appeal filed beyond the period of 60 days /two months. The discretion of condoning the delay with Commissioner (Appeals) is only for a period of subsequent on....

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....rejecting the impugned appeal on the grounds of limitation. 8. The simultaneous fact which is apparent beyond anybody's control is that during the said period of two months there had been unprecedented condition of outbreak of covid 19 panedemic resulting into complete nation wide lockdown. It is in view of these circumstances that the Tax department had issued ordinance No. 2/2020 extending the period of limitation with respect to the due date falling from 20.3.2022 to 27.6.2022 to 30.9.2020. Not only this, the Hon'ble Apex Court in a suo moto Writ Petition No. 3/2020 along with other Miscellaneous application as were decided vide order dated 10.1.2022, while keeping into mind the aforesaid unprecedented circumstances, had directed that....