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2017 (2) TMI 482 - CESTAT MUMBAICENVAT credit - Business Auxiliary Services - Servicing of Motor Vehicles - common input services - denial on the ground that the same was not used in manufacture of dutiable goods - Held that: - the very identical issue has been considered by this Tribunal in the cases of Badrika Motors Pvt. Ltd. [2014 (1) TMI 316 - CESTAT NEW DELHI], where the Cenvat credit was denied on the GTA service on the ground that the GTA service has no nexus with the taxable service such as Authorized Service Station and Business Auxiliary Service. This Tribunal has held that no arithmetical correlation is required between the input and output services and accordingly the credit was allowed - the appellant is not required to reverse the Cenvat credit attributed to the trading activity of passenger cars. Extended period of limitation - Held that: - in the absence of ingredients such as fraud, collusion, suppression of fact, etc., with intent to evade payment of duty, the penalty is not imposable under Section 78 - Considering this finding which equally applicable in case of invocation of extended period in terms of proviso to Section 73, the demand is not sustainable on the ground of time-bar also. Impugned order not sustainable on merit as well as on limitation - appeal allowed - decided in favor of appellant.
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