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2013 (11) TMI 1404 - AT - Service TaxDischarge of service tax liability - Storage and Warehousing Services - Import of Ammonia - Demand of duty, interest and penalty – Bar of limitation - Held that:- Demand is time barred as extended period is not invokable as no such point was taken by the first audit of their premises done by Revenue. It is observed that appellants have filed the required periodical returns with the department showing the credit taken. It may be true that copies of the documents on the basis which credits are taken are not enclosed with the periodical returns filed with the department. But all the Cenvat credit taking documents are required to be seen by the Revenue during audit exercise to ensure that credit has been correctly taken by an assessee. However, if the improper credit taken is detected by the revenue in the very first audit, still there could be a case for application of extended period in view of the provisions contained in the Cenvat Credit Rules, 2004 - prima facie case for complete waiver of the confirmed dues and penalty on time barred - Following decision of Commissioner of Central Excise, Bangalore vs. M/s. MTR Foods Limited [2012 (10) TMI 165 - KARNATAKA HIGH COURT] - Stay granted.
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