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2014 (8) TMI 364 - AT - Central ExciseRecovery of CENVAT Credit - Invocation of extended period of limitation - Whether bar of limitation as prescribed under Rule 14 of the Cenvat Credit Rule, 2014 read with Section 11A was not attracted and cenvat credit was recoverable - Difference of opinion - Majority decision - Held that:- The show cause notice was issued only on the ground that credit of service tax paid on outward transportation is not admissible in view of definition of the input service. The credit is not being denied on the ground that the freight is not part of assessable value or any reason. The only allegation in the show cause notice is that the appellant has wrongly availed credit which is not admissible and deliberately suppressed the fact with intent to evade payment of duty - Appellants were regularly filing statutory returns and also utilising the same - the allegation of suppression of facts with intent to evade payment of duty is not sustainable hence the demand beyond the normal period is not sustainable - Following decision of ABB Limited vs. CCE&ST, Bangalore [2009 (5) TMI 48 - CESTAT, BANGALORE] - Decided in favour of assessee.
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