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2016 (11) TMI 21 - AT - Service TaxConnivance with service provider for evasion of service tax - availing inadmissible CENVAT credit - Manpower or Supply Agency Services - Extended period of limitation - demand of duty with interest - imposition of penalty - Held that: - the Show Cause Notice did not bring forward any evidence to establish that there has been collusion between the appellant and the service provider for evasion of Service Tax and for availing inadmissible Cenvat credit. Therefore, the invocation of extended period in the said Show Cause Notice is not sustainable. We, therefore, hold that the said Show Cause Notice, so far as, relates to denial of Cenvat credit to the appellant, imposition of penalty on appellant, proposal for imposition of penalty on its Authorized Signatory & proposal of demanding interest from the appellant is unsustainable. We, therefore, modify the impugned Order-in-Original to the extent that the demand confirmed in respect of Cenvat credit of ₹ 3,32,76,600/- is set aside, order for recovery of interest on the said demand is set aside, imposition of penalties set aside - appeal allowed - decided in favor of appellant.
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