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2015 (7) TMI 713 - AT - Service TaxAvailability of Cenvat credit of Service Tax - various services used for providing the sale of their final product - Held that:- Appeal can be disposed of on the point of limitation itself inasmuch as the show cause notice was issued on 9-5-2007 for the period December, 2003 to March, 2006. Considering the fact that Additional Commissioner has himself interpreted the provisions of Rule 6(3)(c), in favour of the assessee is indicative of the fact that said provisions are capable of two interpretations. When one of senior officer of the department is dropping the demand by adopting a particular interpretation of provision of law, the assessee cannot be held guilty of adopting the same interpretation which is in his favour and availing the credit. In the absence of any other evidence to show that the appellant have availed the full credit with mala fide intention so as to justify the invokation of longer limitation period, we hold in favour of the appellant - Decided in favour of assessee.
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