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2018 (5) TMI 603 - AT - Central ExciseCENVAT credit - inward freight - denial on the ground that appellant has availed CENVAT credit before the payment of service tax to the Government of India - Held that: - in the absence of any dispute that appellant has discharged the tax liability as per the provisions of service tax rules and there also being no dispute as to eligibility to avail CENVAT credit of the said service tax payable by them under reverse charge mechanism, availing CENVAT credit before few days in advance is only a procedural lapse - credit cannot be denied on this basis. Extended period of limitation - Held that: - the SCN was issued to the appellant by invoking the extended period while it is on record that appellant had regularly filed the monthly returns with the authorities indicating there on the availment of CENVAT credit for particular month - demand is time barred. Penalty - Held that: - since demand is time barred, penalty also do not arise. Appeal allowed - decided in favor of appellant.
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