2025 (2) TMI 371

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....ocate Present for the Respondent: Shri Rohit Issar, Authorized Representative ORDER The appellant is in appeal against the impugned order where Cenvat credit has been denied to the tune of Rs.10,29,476/- for the period April 2015 to June 2017 by issuance of the show cause notice dated 23.12.2020. 2. The facts of the case are that the appellant is engaged in the manufacture of EQT crane....

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.... their returns regularly from the period April 2015 to March 2017. In that circumstances, the extended period of limitation is not invocable as held by this Tribunal in the case of M/s Nalwa Steel and Power Ltd. Vs. CCE & ST, Raipur - 2016 (8) TMI 632 - CESTAT New Delhi. Therefore, the demand pertaining to extended period of limitation is to be dropped. 4. On the other hand, learned Authorized ....

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....ation is rightly invoked by the adjudicating authority. 8. In view of this by relying of decision in the case of M/s Nalwa Steel and Power Ltd. (supra) where in this case, observed as under: "1. The short point in this appeal is the eligibility of the appellant for service tax credit in respect of service tax paid on transit insurance premium w.r.t. transport of goods from the factory ....

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....he appellant itself will show that there is no suppression of fact and the credit is bonafidely taken in terms of their understanding of the legal provision. She also relied on certain decided cases to support the claim that any detection by routine audit cannot result in demand for invoking extended period alleging fraud etc. 3. Heard both the sides and examined the appeal records. Exami....