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2019 (2) TMI 877 - AT - Service TaxTime Limitation - suppression of facts or not - Held that:- The Audit of the record of the appellants was conducted in the month of December 2012 wherein the issue of ineligible credit availed by the appellant was raised on the basis of the same Audit Report; without further verification a SCN is issued on 03.11.2015 that is nearly three years after the Audit and there is no material on record to show that the appellants have suppressed the material facts with intent to evade payment of duty. It is pertinent to note that in the earlier Audit conducted in the year 2010 the report of which is on record, the Department did not raise this objection with regard to service provided by the service provider and subsequently also there is no demand whereas the appellant is continuously availing the service from the service provider and paying the Service Tax on reverse charge basis and availing the CENVAT credit - when the Department was aware of all the facts relating to the payment of Service Tax to the service provider then alleging suppression of facts is not justified. The impugned order is not sustainable in law as the entire demand confirmed by the Revenue is barred by limitation - appeal allowed - decided in favor of appellant.
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