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2018 (9) TMI 565 - AT - Central ExciseExtended period of limitation - CENVAT Credit - service tax paid on the services used for outwards transportation of the appellant’s final product from their factory gate to the customer’s premises - penalty - Held that:- Apart from that the said credit has been availed by reflecting the same in the statutory document in which case again no mala fide can be attributed to the assessee so as to justifiably invoke the longer period of limitation - the major part of the demand is barred by limitation and the Original Adjudicating Authority is within his rights to re-quantify the demand falling within limitation period, which would be payable by the appellant. There was no mala fide on the part of the assessee, imposition of penalty upon them is not justified - Penalty set aside. Appeal disposed off.
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