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2016 (9) TMI 87 - AT - Central ExciseImposition of penalty - appellant contend that it is purely a matter of interpretation - Cenvat Credit in respect of construction services for the construction of guest house, staff quarters, flooring work at colony, septic tank of security barracks, club house, bank building, hawankund shed, temple etc. - Held that:- in this matter I observe that there are various contradictory judgments of Tribunals on the similar issue and Cenvat credit on services received in residential complex/colony is allowed in number of cases by Tribunal. It is purely a matter of interpretation of statute and hence no penalty is imposable in the instant case. Invokation of extended period of limitation - Demand - Cenvat credit - construction services for the construction of guest house, staff quarters, flooring work at colony, septic tank of security barracks, club house, bank building, hawankund shed, temple etc. - relation to manufacture of final product - Held that:- it is found that during the relevant period the appellant have been regularly submitting all the cenvatable invoices along with their monthly ER-1 return, as evident from the covering letter of monthly ER-1 return. The Ld. Commissioner (Appeals) admitted that on the issue of Cenvat Credit on construction services, there were contradictory judgments and the issue involved is purely the matter of interpretation of statute. This finding of the Ld. Commissioner has not been challenged by the Revenue, therefore it attained finality. With this finding also suppression of fact cannot be alleged on the appellant. For this reason also the extended period of demand could not have been invoked. Therefore, in the present case, for the demand of period July 2005 to January 2008, the show cause notice was issue on 8.12.2009 is clearly time bar. Since the entire demand is not sustainable on the ground of time bar itself, I do not feel necessary to deal with merit of the issue on admissibility of Cenvat Credit. Hence the impugned order is set aside. - Decided in favour of appellant
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