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2015 (5) TMI 1076 - AT - Central ExciseDenial of cenvat credit benefit - input services namely, AMC on Computer, Courier charges, photocopy charges, rent-a-cab and AC Hire charges - invocation of the extended period of limitation - Held that:- Proceedings initiated by the Central Excise Department for recovery of cenvat credit is barred by limitation of time, inasmuch as, the period involved in the present case is 2009-10, whereas show cause notice, seeking recovery of cenvat credit was issued in August, 2011. For invocation of extended period of limitation, the Department has to prove with tangible evidence that there is element of suppression, misstatement, etc. on the part of the assessee, with intent to evade payment of duty. The ingredients mentioned in the proviso to section 11A of the Central Excise Act, 1944 are absent in the present case for invocation of the extended period of limitation. See Moser Baer India Ltd. vs. CCE, Noida (2015 (1) TMI 1093 - CESTAT NEW DELHI ) while allowing the appeal in favour of the appellant has held that since the credit taken by the appellant are reflected in the statutory records, no suppression of fact or misstatement or malafide intension can be attributed for invoking the longer period of limitation. - Decided in favour of assessee
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