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2013 (1) TMI 764 - AT - Central ExciseLiability of Cenvat Credit of service tax paid by the Commission Agent - denial of credit on the ground that appellant is not eligible for credit of service tax paid by the Commission Agent - Held that: - the Hon’ble High Court of Gujarat, in the case of Cadila Healthcare Ltd. [2009 (8) TMI 172 - CESTAT, AHMEDABAD], has held that service tax paid by the Commission Agent would not qualify for the purpose of availment of cenvat credit and answered the question in favor of the Revenue against the assessee - credit allowed. Extended period of limitation - Held that: - The appellant herein has availed cenvat credit on service tax paid to the Commission Agent on the bona-fide belief, that the said commission paid by him is in line of business - the appellant could have entertained a bona-fide belief that he is eligible to avail cenvat credit of service tax paid to the commission agent during the period from May, 2005 to March, 2007 - the appellant has made out a case on limitation - the SCN issued on 03/06/2010 for the demand of cenvat credit availed on service tax paid by the Commission Agent during the period from May, 2005 to March, 2007 is blatently time barred. Appeal allowed - credit allowed - decided in favor of appellant.
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