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2016 (10) TMI 239 - AT - Service TaxCenvat Credit - credit on construction service - discrepancy in duty paying documents - extended period of limitation - Held that:- In the show cause notice it is not alleged that the assessee has taken credit with malafide intention. Moreover, the credit has been taken by the assessee after intimating to the department that the assessee is going to take credit on construction service. Earlier it has not been objected to. In that circumstance, the extended period of limitation is not invokable - Credit allowed - Decided in favor of assessee.
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