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2013 (4) TMI 671 - AT - Service TaxAvailment of credit – Revenue submitted that services rendered to the residential complex is not in relation to the manufacturing or output services and directing the appellant to reverse the credit availed by them – Appellant contention the same was hit by limitation. Held that - Contentions raised by the appellant that the entire case is hit by limitation is correct. It is on record that the appellant has been filing regularly returns during the relevant period, wherein they have shown the availment of Cenvat credit. I find that there is nothing on record to show that appellant had availed Cenvat credit which was not due to them during the relevant period. At the same time, during the material period, there were various decisions which were in favour of the assessee as regards the Cenvat credit of the service tax paid by the service provider at the residential colony. Appellant could be under bonafide belief to avail the Cenvat credit which cannot be questioned and such a bonafide belief prompted the appellant to avail Cenvat credit. Thus, the demanding the same is held to be hit by limitation.
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