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2019 (2) TMI 1562 - AT - Service TaxCENVAT Credit - utilization of credit in excess of said 20% of service tax payable - appellant were providing two stream of services, one taxable and other covered by Rule 2(e) of Cenvat Credit Rules, 2004 related to Interconnect Usage Charges - Interconnected Usage Charges were not chargeable to service tax and such charges were collected by the appellant - Rule 6(3)(c) of Cenvat Credit Rules, 2004 - extended period of limitation - Held that:- The issue is squarely covered by this Tribunal’s decision in the case of Idea Cellular Ltd. (supra), we note that the period covered in the show cause notice in respect of Interconnected Usages Charges is upto May, 2007 and in respect of demand of service tax on account of error of accounting the period involved is April, 2007 to September, 2007 and the show cause notice was issued on 20.10.2008 by extending the larger period. In view of precedent decision of this Tribunal under similar circumstances extended period of limitation is not invokable - appeal allowed - decided in favor of appellant.
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