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2019 (5) TMI 1289 - AT - Service TaxCENVAT Credit - duty paying documents - credit availed on the basis of manufacturer’s invoices - extended period of limitation - suppression of facts - HELD THAT:- A perusal of the Show Cause Notice dated 19.10.2016 reveals that even though the same refers to the appellant’s reply dated 05.12.2013 wherein the details of the credit taken by the appellant were submitted, the only lacuna pointed out is the non-production of original documents. Undisputedly, the appellant did not import ATM machines and consequently, there was no Customs Duty liability on the appellant. A perusal of the reply also makes it very clear that based on the original invoices only the CENVAT Credit was availed, which were maintained at various branches and the Head Office had only obtained the photocopies of the invoices for the sake of convenience. Extended period of limitation - HELD THAT:- The same has been acknowledged by the audit party of the Department and apparently, there is no action by the Revenue till 19.10.2016, which is the date of the Show Cause Notice, which is clearly beyond the perceivable period of limitation. The purchase took place in the year 2011. The Internal Audit enquired about it, issued questionnaire (in 2013) and got replies thereafter. If anything was wrong, then nothing prevented the Revenue from issuing soon thereafter, after entertaining a doubt, from issuing Show Cause Notice. From 2013 to 2016, hands changed and mind also, hence, it is clearly a case of change of opinion, which is covered by the above decision. The stand of the Revenue as to suppression is, therefore, only on imaginations, which is not supported by any documentary evidence. The Revenue has miserably failed to justify invoking larger period of limitation - appeal allowed - decided in favor of appellant.
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