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2018 (1) TMI 420 - AT - Central ExciseCENVAT credit - input service - Advertisement and Publicity used on their traded goods - suppression of facts - Held that: - it is clearly evident that the department was aware about the availment of input service credit towards advertisement and publicity for brand promotion taken on account of trading goods. So, the allegation made in the SCN dated 04.04.2012 that there is a suppression of fact from the department with intent to evade payment of duty cannot be sustained - Hon’ble Supreme Court in the case of Nizam Sugar Factory [2006 (4) TMI 127 - SUPREME COURT OF INDIA] observed that when all the relevant facts are in the knowledge of the authorities when the first SCN was issued, the allegation of suppression of facts on the part of the assessee cannot be accepted. N/N. 3/2011 (NT) dated 01.03.2011 - exempted services - trading goods - Held that: - the demand of Input Service Credit for the normal period of limitation would be applicable. The SCN dated 05.07.2011 was issued for the period from June 2010 to March 2011 - in the present case, there is no suppression of facts with intent to evade payment of duty or collusion etc. and therefore the demand of duty for the normal period of limitation is to be invoked. Penalty - Held that: - There is no suppression of facts with intent to evade payment of duty and therefore imposition of penalty is not justified. Appeal allowed in part.
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