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2019 (4) TMI 1081 - AT - Service TaxLevy of Interest and penalty - wrongly availed CENVAT Credit, but not utilized - Reversal of credit on being pointed out - also, there was always a surplus balance over and above the inadmissible Cenvat credit -Time Limitation - HELD THAT:- The Show Cause Notice doesn’t not bring out any allegation, of specific omission or commission on the part of the appellants, so as to establish intent to evade payment of duty. The Show Cause Notice merely states that the facts were brought to the Notice of department only during the course of Audit. It is not denied that the appellants were regularly filing the ST-3 returns. The Show Cause Notice doesn’t specify when audit has taken place. It only states reversal was on 15- 2-2008. Show Cause Notice was issued 08/10/2012 - the department has not made any case for invoking extended period of time - SCN is barred by time limitation. As the issue is settled on limitation, there is no reason to go into merits of the issue - appeal is allowed on limitation.
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