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2018 (7) TMI 1131 - AT - Service TaxCENVAT Credit - common input services used for providing taxable as well as exempt services - non-maintenance of separate records - Held that:- The clear and literal interpretation when read with Rule 6 (1) and Rule 6(2) CCR is that when the inputs are used for rendering exempted services no Cenvat Credit is allowed. It may however happen that the imports are used in rendering both exempted as well as taxable services, in which event if the register as required is maintained credit, can be taken for quantity of the imports used in rendering the taxable services if records are not maintained, as required, the duty is to be paid in terms of Rule 6(3) - Where the assesse has categorically by way of intimation opted for option provided under 6(3)(ii), CCR then the Revenue cannot insist the assesse to opt for Rule 6(3)(i) - the Adjudicating Authority has failed to interpret Rule 6(3) CCR properly while confirming the impugned demand. Time Limitation - the impugned demand pertains to the period for April, 2009 to September, 2010 and the SCN is dated 19.04.2014 - Held that:- The facts were very much in the notice of the Department at least since the admitted letter but as proven on record since the prior letter of 01.05.2009 - there is no apparent suppression of facts or fraud committed on part of appellant as is alleged - Otherwise also, appellant is a public sector bank, there seems no motive to have malafide intentions to evade the payment of service tax - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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