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2016 (11) TMI 928 - AT - Central ExciseCENVAT credit - GTA service - commissioning and installation service - repair and maintenance service - improper documents - Held that: - From the report, it can be safely concluded that the appellant has properly accounted the credit availed by them. The defect if any is only with regard to the particulars which are required to be included in the invoice. In para 12, the first appellate authority opines that appellant had not paid the service tax themselves and that it was paid by their Head Office and therefore the document is not in order. The report called for establishes that there is no dispute with regard to the service tax paid. Period of limitation - Held that: - the Department has raised the demand invoking the extended period of limitation for which there is no evidence at all. I do find substance in this argument put forward by the learned counsel for appellant. Though it is alleged in the show-cause notice that the appellant has suppressed facts with intent to evade payment of duty, the records before me including the report filed by Department does not reveal any fact of suppression on the part of the appellants. Further it has also to be stated that the appellants have been filing their ST3 returns regularly. Department has failed to adduce any evidence to establish suppression of facts with intent to evade payment of duty. Taking these facts into consideration, I am of the view that the demand raised invoking the extended period is not sustainable. Therefore the impugned order is set aside as being time barred. Appeal allowed - decided in favor of appellant.
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