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2016 (3) TMI 521 - AT - Service TaxInvocation of extended period - Period of limitation - cenvat credit on tower components - duty demand - Held that:- On perusal of the documents, it is seen that there is no categorical evidence for due service of notice issued on 6.12.2010. In the absence of a clear evidence to that effect it is to be concluded that the notice dated 6.12.2010 was not evidenced to have been served prior to 12.01.2012. Admittedly, the issue involved here is the eligibility of various tower components, which were classifiable under Chapter 72/73 of the Central Excise Tariff Schedule, which has been a matter of dispute before the various judicial forums. Neither the original order nor the impugned order specifically elaborates the grounds on which the element of suppression, fraud, collusion or willfully mis-statement can be alleged and sustained against the appellant. The only ground mentioned is that under Self-assessment Scheme, the appellant/assessee should have been taken credit only on eligible items. Failure to do so will result in invocation of extended period. Find that such reasoning is not sustainable either in law or on fact. Considering the issue involved has been the subject matter of interpretation before the various authorities including courts, the invocation of extended period in the present set of facts cannot be sustained. Accordingly, the impugned order, in so far as it relates to the cenvat credit on tower components, is not sustainable on the ground of time bar and hence, is set aside - Decided in favour of assessee
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