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2019 (6) TMI 1189 - AT - Central ExciseLevy of Excise duty - parts used in repair of old cylinders - appellant were paying the service tax on the same while Revenue entertained a view that the appellant should have paid the excise duty on various parts which were being consumed by them captively in the repair of the Cylinders - Revenue neutrality - HELD THAT:- The excise duty payable by the appellant was available as credit to them, thus again leading to a Revenue neutral situation. Inasmuch as the appellant in the present case also has paid the service tax which is more or less equivalent to the excise duty required to be paid by them, there is no justification for upholding the duty of excise and observe that the service tax paid by them is required to be adjusting towards the excise duty now confirmed against them. Extended period of limitation - HELD THAT:- The appellant was paying service tax and was filing ST-3 returns which were not being objected by the Revenue. No case of suppression or misstatement can be made out against the assessee so as to invoke the longer period of limitation. Appeal allowed - decided in favor of appellant.
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