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2013 (10) TMI 740 - CESTAT AHMEDABADExtended Period of Limitation – Cenvat Credit on service tax paid on commission - Waiver of Pre-deposit - The show cause notice is issued on 08.02.2011 by invoking extended period – Held that:- The extended period cannot be invoked in cases like this - Prima facie, any amount which is beyond the period of limitation is hit by time bar - the amount of commission paid by the appellant within the period of limitation from the date of issuance of show cause notice needs to be directed as pre-deposit, as the issue is debatable one – Appellant is directed to submit the amount as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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