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2019 (11) TMI 19 - AT - Service TaxCENVAT Credit - inputs - M.S. Angles/Channels/G.P. Coils/Beams etc., which were used for fabrication/ erection of structures on which hoarding boards are installed - case of the department is that the appellant are not entitled for the Cenvat credit in respect of said steel goods - Board Circular No. 13/90-CX.1 dated 18.04.1990, 53/2/98-CX dated 02.04.1998 and 58/1/2002-CX dated 15.01.2002 - Time limitation - HELD THAT:- The issue of admissibility of Cenvat credit of in any case is a mixed question of law and facts which can be decided only on the basis of use of goods. Therefore, since there is so much development taken place after passing the adjudication order, the Adjudicating Authority must reconsider the entire case in view of the facts of this case and considering various judgments passed by various High Courts. Therefore, we are of the considered view that in assessee’s appeal, matter should go back to the Adjudicating Authority. The Revenue’s appeal seeking setting aside the dropping of demand of ₹ 57,94,280/- on the ground of time-barred, the Adjudicating Authority dropped the said demand holding that in respect of such demand, there is no suppression of facts. It is clear that CERA Audit has conducted audit of records of the appellant including the Cenvat credit record and no objection was raised. Therefore, there is absolutely no suppression of facts on the part of the appellant - Adjudicating Authority has rightly set-aside the demand for the extended period for which the audit was conducted. Appeal allowed by way of remand.
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