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2013 (12) TMI 1474 - AT - Service TaxDenial of CENVAT Credit - input service had no nexus with the manufacture of goods and the document was incomplete - Held that:- what exactly was suppressed by the assessee in this case is not known. The requirement of submission of the documents on the basis of which credit has been taken is no longer in the Statute book. Therefore, the appellant was not required to produce the documents on the basis of which credit has been taken. Hon’ble Supreme Court has already taken a view to the effect that to invoke suppression facts, suppression of facts should be such that they should be ones which are required to be declared in accordance with Statute before the Statutory Authorities. When a document on the basis of which credit was taken is not required to be produced, how suppression of facts can be invoked and on what basis defies imagination. In any case, I find considerable force in the arguments advanced by the learned counsel that before a decision in the case of Cadila Healthcare (2013 (1) TMI 304 - GUJARAT HIGH COURT ) by Hon’ble Gujarat High Court was rendered, there was a view prevailing that credit is admissible in respect of service rendered by commission agent. In fact, there is a Circular issued by the Board where such a view has been taken. Under these circumstances, extended period could not have been invoked in this case. - impugned order is set aside - No deficiency in the bill/invoice, I have to take a view that Cenvat credit has been taken correctly. - Decided in favour of assessee.
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