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2019 (7) TMI 768 - AT - Service TaxCENVAT Credit - input services - input transport/GTA paid by them, for receiving motor vehicles and spare parts being motor vehicles manufactured by Tata Motors - extended period of limitation - HELD THAT:- In view of the precedent decisions of this Tribunal, which related prior to the period 1.4.2011 as in the case of CCE, TIRUPATHI VERSUS SHARIFF MOTORS [2009 (3) TMI 155 - CESTAT, BANGALORE], and in view of the amendment in Rule 2(e) w.e.f. 1.4.2011, there was no malafide on the part of the appellant in taking cenvat credit of input transport service/GTA. The extended period of limitation is not available to Revenue. It is held that the demand is imposable for the normal period with interest - Penalty also set aside - appeal allowed in part.
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