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2021 (12) TMI 1188 - AT - Service TaxTime Limitation - CENVAT Credit availed under wrong category - maintenance of proper records or not - penalty - HELD THAT:- Admittedly the appellant have maintained proper books of accounts and there is no allegation that they have filed incomplete statutory return or have left any relevant column of the return blank, which they are required to fill. Extended period of limitation is not invokable in the facts and circumstances of the case. Further, as substantial proposed demand have been dropped by the Adjudicating Authority and also a large amount have been reversed and not contested, prior to the issuance of the show cause notice. Penalty also set aside. Appeal allowed - decided in favor of appellant.
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