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2019 (1) TMI 567 - AT - Service TaxConstruction of residential complexes Services - benefit of N/N. 26/2012 - benefit of notification denied on the ground that appellant originally availed the Cenvat Credit of duty paid on the inputs - appellant reversed the Cenvat credit along with interest - Held that:- The effect of reversal of the Cenvat credit leads to a situation as if no credit was ever availed - the reversal of credit by the appellant would lead to an inevitable conclusion that no credit stand availed by the assessee so as to fulfill the condition of the Notification in question. In such a scenario the benefit of the Notification has to be extended to the assessee - demand set aside. CENVAT Credit - capital goods - scaffoldings - Held that:- Admittedly the definition of capital goods provided under Cenvat Credit Rules excludes chapter 73 from its ambit - credit cannot be allowed. Extended period of limitation - Held that:- No mala fide suppression or mis-statement can be attributed to them so as to justifiably invoke the longer period of limitation - major part of the demand is barred by limitation. However, a part of the demand would fall within the limitation period which would be quantified by the original adjudicating authority and intimated to the assessee. Penalty - Held that:- In the absence of any findings of mala fide, the same is required to be set aside in toto. Appeal allowed in part and part matter on remand.
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