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2019 (3) TMI 2030 - AT - Service TaxCENVAT Credit - input services - architectural services - financial consultant services -Revenue by entertaining a view that inasmuch as the services of ‘school education’, being provided by the appellant, are not taxable, the availment of cenvat credit in respect of input services, which have been used for providing school education service was not available to assessee - Time Limitation - HELD THAT:- Admittedly the plea of limitation was not raised before the authorities. However, the same being a mixed question of fact and law, we permit the appellant to raise the same at Tribunal level - It is further noted that as the various facts are required to be examined for arriving at the question of demand being barred by limitation and inasmuch as the same was not raised before the lower Authorities and as such the views of the Adjudicating Authority are not available, we set aside the said part of the impugned order covered by the Show Cause Notice dated 18/04/13 and remand the matter to the Adjudicating Authority for fresh decision. Inasmuch as we have not gone through the merits of the case and the matter is being remanded only for consideration of the limitation fact, the merits are left open for the appellant to contest the same before the Adjudicating Authority, if they choose to do so. Demand to the extent of Rs. 7.35 Lakhs covered by second Show Cause Notice - HELD THAT:- The same is upheld along with upholding of the interest as not contested by the Ld. Advocate - It is further noted that as the entire credit was being availed by the assessee by reflecting the same in their cenvat credit account and inasmuch as the issue involved is a bonafide issue of interpretation, imposition of penalty was not justified. Accordingly, while upholding the demand along with confirmation of interest, we set aside the penalties imposed upon them in respect of said Show Cause Notice. The appeal is disposed of partly by way of remand and party rejected/allowed.
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