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2016 (12) TMI 578 - CESTAT BANGALORECENVAT credit - Levy of penalty - reversal of credit with interest before issuance of SCN - input services - repair and maintenance service of their motor vehicles - forged invoices - Held that: - the entire demand in the show-cause notice is hit by limitation because there is no suppression of fact or fraud alleged in the show-cause notice. He further submitted that the appellant deposited CENVAT credit along with interest even before the issue of show-cause notice, therefore, the respondent should not have issued the show-cause notice. Forged invoices - I find that the impugned order is not sustainable in law with regard to disallowing the CENVAT credit of ₹ 1,490/- on the ground that on invoices the address of Head Office is mentioned. This is also not a very valid objection for denying the CENVAT credit more so when the defect has also been cured by the appellant. The penalty under Section 11AC also not justified. Therefore, I set aside the impugned order with consequential relief - appeal allowed - decided in favor of assessee.
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