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2018 (8) TMI 85 - AT - Central ExciseCENVAT Credit - common input services used in manufacture of excisable goods as well as in providing trading activities - Rule 6(3) of the Cenvat Credit Rules - extended period of limitation - penalty - Held that:- The learned Commissioner (Appeals) upheld the part demand but set aside the penalty imposed upon appellant and Revenue is not in appeal against that part of the impugned order - The circumstances for imposition of penalty as also for the invocation of extended period are identical inasmuch as both pre-suppose a mala fide mind with intention to evade payment of duty. It is well settled that if penalty has been set aside, thus leading to believing the bona fide of the appellant, the normal period of limitation would not be available to the Revenue - the demand raised beyond the normal period of limitation is not justified, the same is set aside. However, a part of a demand would fall within the limitation period and the learned advocate has given undertaking to reverse the proportion Cenvat Credit in respect of common services, so utilized by them - matter remanded for the purpose of quantification of the amount of credit required to be reversed by appellant.
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