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2018 (3) TMI 1131 - AT - Service TaxExtended period of limitation - suppression of facts - CENVAT credit - GTA Service - Held that: - from the ST-3 Returns filed by appellant, it is found that nowhere it had stated that input services with regard to disputed GTA service was received by them during the relevant period for the trading activities. Therefore, the Department was not aware about taking of irregular credit by the appellant - Since, the Department acquired the knowledge about taking of irregular credit during the course of audit of books of accounts, and thereafter the SCN was issued within one year from the relevant date, the same is not barred by limitation of time - appeal dismissed.
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