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2016 (1) TMI 1270 - AT - Service TaxInput tax credit - repair and maintenance service - invocation of extended period of limitation - Held that: - Since the facts regarding taking of irregular Cenvat credit was known to the Department and the present SCN was issued by invoking the extended period of limitation, the allegation of fraud, suppression, etc. cannot be levelled, justifying issuance of SCN beyond the period of limitation of one year - appeal allowed - decided in favor of appellant.
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