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2022 (8) TMI 501 - AT - Service TaxTime Limitation - CENVAT Credit of Service Tax paid - telephone services - security service - advertisement service - man power supply service - maintenance and repair services - common input services utilised for both taxable services as well as trading of goods - non-maintenance of separate records - applicability of Rule 6 (3) of CCR 2004 - penalty - HELD THAT:- On perusal of records, there is no positive evidence adduced by the department to establish that there is fraud, collusion or suppression of facts on the part of the appellant. The issue as to whether trading is exempted service or not being interpretational in nature, the invocation of extended period cannot sustain - the show cause notice in regard to the demand of wrongly availed cenvat credit is time-barred and requires to be set aside. Penalty - HELD THAT:- There is no evidence to show that there has been fraud, collusion or suppression of facts on the part of the appellant, the penalty imposed cannot sustain. Penalty imposed in this regard is set aside without disturbing the demand of service tax along with interest - the impugned order is modified to the extent of setting aside the demand alleging wrongly availed cenvat credit and also setting aside penalty in respect of the demand of service tax - appeal allowed in part.
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