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2015 (10) TMI 2100 - AT - Service TaxDenial of CENVAT Credit - Sales Commission - Bar of limitation - Held that:- the demand of service tax of Commission Agent is required to be upheld on merit, but, it is not sustainable for the extended period of limitation. Regarding the demand of service tax on construction service for Residential Colony and Decoration charges, the appellant immediately reversed the credit as pointed out by the audit.There is no material available on record, the malafide of the appellant. The Tribunal in the case of CCE, Allahabad vs. Kisan Sahkari Chini Mills Limited - [2008 (4) TMI 607 - CESTAT, NEW DELHI ], on the identical situation, set-aside the penalty. In the present case, the penalty is imposed under Section 11AC of the Central Excise Act, which cannot be sustained in the facts and circumstances of the case, as there is no suppression of fact with intent to evade payment of tax. - denial of CENVAT credit alongwith interest and penalty is set-aside on limitation - Decided in favour of assessee.
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