2025 (7) TMI 1259

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....e appellant was also engaged in trading activities, which is an exempted service, and therefore the appellants are required to reverse Cenvat credit availed on common input services under Rule 6 (3) of CENVAT Credit Rules as they have not maintained separate accounts/ records; during the course of audit, the appellant reversed an amount of Rs.42,86,832/- for the period 2011-12 and 2012-13 along with interest of Rs.8,83,456/- and penalty of Rs.5,97,151/-; a show cause notice dated 27.02.2014 was issued to the appellants demanding CENVAT credit of Rs.79,99,537/-; learned Commissioner vide impugned order dated 04.03.2015 confirmed the demand along with equal penalty under Rule 15(2) of CENVAT Credit Rules. Hence, this appeal. 2. Learned Cou....

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....X. & S.T., Lucknow, 2020 (38) G.S.T.L. 57 (Tri. - All.) • Compark E Services Pvt. Ltd. vs. Commr. of C. EX. & S.T., Ghaziabad, 2019 (24) G.S.T.L. 634 (Tri. - All.) • Shri Balaji Industrial Products Ltd. vs. Commr. of Cus. & C. Ex., Jaipur, 2019 (370) E.L.T. 280 (Tri. - Del.) 4. Learned Authorized Representative for the Department reiterates the findings of the impugned order and relies on Ruchika Global Interlinks - 2017 (5) GSTL 225 (Mad.). 5. Heard both sides and perused the records of the case. We find that it will be beneficial to have a look at the definition of "Exempted Service" prior to and after 01.04.2011. The definition under Rule 2 (e) of CENVAT Credit Rules is as follows: Befor....

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....is-declaration etc. with intent to evade payment of duty. Therefore, we find merit in the submissions of the appellants that the Revenue has not made out any case for invocation of extended period. It has been held by the Tribunal in a number of cases that in such circumstances, extended period cannot be invoked; moreover, extended period cannot be invoked when the detection was due to an audit conducted. We find that the Principal Bench of the Tribunal in the case of G.D Goenka Private Limited vide Final Order No.51088/2023 dated 21.08.2023 has held as follows: 20. Thus, 'the central excise officer' has an obligation to make his best judgment if either the assessee fails to furnish the return or, having filed the return, fails to ....