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2019 (12) TMI 590 - CESTAT MUMBAICENVAT Credit - appellant providing Supply of Tangible goods services - capital goods - sale of capital goods - reversal of credit not made under Rule 3(5A)(a) of Cenvat Credit Rules - extended period of limitation - HELD THAT:- From Section 73 (3) of the Finance Act, 1994, it is very clear that the benefit of this provision will not be applicable when there is suppression , willful mis-statement, fraud, collusion etc. The appellant have relied upon various cases that suppression of facts etc. cannot be alleged in the cases amounts have been paid and show cause notice is issued subsequent to audit. Except mentioning in the show cause notice that there has been suppression of facts, no positive act committed by the appellant has been put forth by the revenue to allege suppression of facts in the impugned cases. The detection is subsequent to the audit and therefore going by the ratio of case laws cited by the appellant one cannot allege suppression of facts where show cause notice has been issued on the basis of audit objections - thus the provisions of section 73(3) of the Finance Act, 1994 are rightly attracted. Appeal allowed - decided in favor of appellant.
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