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2013 (2) TMI 384 - HC - Service TaxDemand of service tax and Penalty - Correction in the order of Tribunal - CESTAT set aside the demand of tax as barred by limitation - assessee had paid the requisite amount of service tax before the show cause notice was issued - revenue contested that only challenge against the order of adjudication was in respect of demand of interest and penalties therefore, only such amount could be set aside & not tax - Held that:- No substantial question of law arises as it is an inadvertent mistake in the order passed by the Tribunal as by mistake the word tax has been used in the impugned order, whereas it should have been interest which has led Revenue to frame the said question. The order of the Tribunal shall be read as the setting aside of interest and penalty alone. Admissibility of Cenvat Credit of tax paid on input services used in providing exempted output services - Held that:- As the extended period of limitation was not available so as to contend that the credit of inputs service tax is not admissible to the assessee. Once the proceedings have been initiated after the expiry of one year, then the benefit of input credit could not be denied to the assessee - appeal in favour of assessee.
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