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2014 (3) TMI 516 - AT - Central ExcisePenalty - Waiver of pre deposit - Stay in respect of CENVAT credit - Denial of CENVAT credit on ‘works contract services’, ‘catering services’, ‘event management services’ - Bar of limitation - Held that:- demand is within the normal period. In the other case, it is for the extended period. The argument of the learned counsel is that all the services in question were mentioned in the service tax returns filed periodically during the period of dispute. It is claimed that relevant extracts from the CENVAT credit register were also produced with the returns. In this scenario, according to the learned counsel, the appellant cannot be held to have suppressed any fact with intent to avail undue benefit. Nevertheless, no documentary proof is available on record. Not even a specimen copy of the service tax return, nor even a specimen extract from CENVAT credit register has been produced. The plea of limitation, therefore, remains unsubstantiated. Mangalore Refinery and Petrochemicals Ltd. has not pleaded financial hardships - Conditional stay granted.
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