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2015 (10) TMI 2218 - AT - Service TaxDisallowance of CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - Held that:- Commissioner (Appeals) has found that the issue involved is more in the nature of interpretation of law, and the facts placed on record do not suggest any malafide intention on the part of the appellants in the matter of availment of credit of duty and therefore, the said provisions of rule 15 of the Cenvat credit rules, 2004 are not invocable in this case for the purpose of imposition of penalty. Taking note of the same the Commissioner (Appeals) has set aside the penalty imposed. This being the facts the appellants do have a strong case of limitation in their favour. On such grounds I am of the view, that the demand is barred by limitation and therefore is unsustainable. - Decided in favour of assessee.
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