2024 (1) TMI 1532

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.... Service and Supply of Tangible Goods Services. During Audit of records/accounts of the appellant for the period April-2008 to August - 2010 by the officers of Central Excise it was observed that the appellant had availed the Cenvat credit on capital goods namely front end loader and dumpers on the basis of proforma invoices raised by the supplier. On the basis of this discrepancy the appellant was asked to submit the details of Cenvat credit availed/ utilized in the subsequent period of audit i.e. from September- 2010 to October- 2012. The appellant vide letter dated 21.11.2012 furnished the details of cenvat credit availed on capital goods on the basis of proforma invoice. Accordingly, the show cause notice was issued proposing denial of ....

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....rther submits that the entire demand is clearly time bar as the appellant have not suppressed any fact with regard to the availment of Cenvat credit on loader and dumper. Appellant have been filing the ST-3 returns regularly. The discrepancy was noticed during audit which is based on record, therefore, there is no malafide on the part of the appellant. Hence, the entire demand is time bar. In support of his submission, he placed reliance on the following judgments:- * Commissioner vs. Dynamic Industries Ltd - 2014 (307) ELT 15 (Guj.) * CCE, Bangalore vs. Sanmar Speciality Chemicals Ltd - 2016 (43) STR 347 (kar.) * M/s. Digital Infusion Pvt Ltd - 2023 (8) TMI 1384 - CESTAT New Delhi * M/s. GD Goenka Pvt Lt....