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2018 (1) TMI 255 - AT - Central ExciseExtended period of limitation - suppression of facts - CENVAT credit - construction services - Held that: - On intimation from the Range Superintendent, the appellants have furnished the invoices regarding the said construction activity. In spite of that the department has not issued the SCN during the normal period. We find no element of evidence adduced by the department to hold that the appellant is guilty of wilful suppression of facts - the said demand cannot sustain on the ground of limitation. Penalty - disallowance of Input credit - Held that: - The appellants have already paid the said amount along with interest - penalty set aside. CENVAT redit - various input services - Held that: - the original authority has observed that the appellant has not produced the proof for having paid the value of services or the service tax to the service providers. The appellant has submitted that they would be able to furnish the documents. We therefore, are of the considered opinion that the appellants should be given a further chance to establish their case on this count - matter remanded to the adjudicating authority, who shall re-adjudicate this issue after giving a reasonable opportunity of personal hearing to the appellants. Appeal allowed in part and part matter on remand.
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