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2014 (2) TMI 619 - AT - Service TaxCenvat Credit in respect of GTA service - extended period of limitation - Held that:- availment of Cenvat Credit in respect of GTA services and its utilization for payment of service tax on scientific & technical consultancy service has been disclosed by them in their ST-3 Returns, they cannot be accused of having suppressed any relevant facts from the department. In view of this, neither the extended period under proviso to Section 11A(1) of the Central Excise Act, 1944 and proviso to Section 73 (1) of the Finance Act, 1994 would be available to the department for recovery of allegedly wrongly taken Cenvat Credit and non-paid service tax nor the penal provisions of Section 11 AC of the Central Excise Act, 1944 or of the Section 78 of the Finance Act would be attracted. - Demand set aside - Decided in favor of assessee.
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