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2015 (7) TMI 1196 - AT - Service TaxCENVAT credit - denial on the ground that credit availed without proper/valid documents - demand of credit - penalty - Held that: - no specific allegations have been made in the SCN as to why the invoices on which cenvat credit has been taken by the appellant, should not be considered as proper/ valid documents and how the provisions of Rule 3 & 4 of the CCR, 2004 have been contravened. The SCN has been issued solely based on the objections raised by the Audit Wing during their visit to the factory of the appellant in the month of January 2007. Further, the SCN has not specifically alleged the involvement of the appellant in any fraudulent activities concerning suppression, misstatement, collusion, with intent to avail the cenvat credit. Extended period of limitation - Held that: - for invoking extended period of limitation, the SCN has only alleged that the assessee has never informed the department regarding the availment of cenvat credit and the said fact only came to the notice of the department during the course of audit of records. In absence of any specific allegation of the ingredient mentioned in the proviso to Section 73(1) of the FA, 1994, the extended period cannot be invoked, justifying confirmation of the demand beyond the period of one year. Appeal allowed - decided in favor of appellant.
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