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2016 (8) TMI 632 - AT - Service TaxInvokation of extended period of limitation - period involved is April 2009 to September 2010 and SCN issued on 12.3.2014 - Service tax credit - service tax paid on transit insurance premium w.r.t. transport of goods from the factory gate to the buyer's premises - credits were reflected in all their records and statutory returns filed with the Department and was found to be ineligible upon scrutiny by the officers of audit - Held that:- the allegation of fraud, suppression, willful misstatement with intend to evade payment of duty has to have some positive act on the part of the appellant to sustain the same. Para 4 of the show cause notice made allegation to this effect without any elaboration of evidence or basis. The Tribunal in CCE, Jaipur - I vs. Pushp Enterprises [2010 (11) TMI 835 - CESTAT, NEW DELHI] held to the effect that when the ER-1 returns containing the details credit were filed regularly extended period demand cannot be raised later in case it was found that certain credits are not eligible to the assessee. Therefore, by considering the same, the impugned order cannot be sustained on the questions of time bar. - Decided in favour of appellant
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