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2017 (3) TMI 1363 - CESTAT HYDERABADCENVAT credit - service tax in respect of GTA services for the transportation of traded goods - - Since the same truck is used for both, manufactured as well as traded goods, CENVAT credit of service tax on GTA is availed for the same truck and that no separate credit on GTA is availed by them for transport of traded goods - extended period of limitation - Held that: - it cannot be stated that the appellant has not cooperated with the Department and has suppressed facts - prior to inclusion of trading in the definition of exempted service, there was confusion as to whether it would fall under exempted service and whether the credit can be availed on input services used for trading activity - reliance was placed in the case of Krishna Auto Sales vs. CCE&ST, Chandigarh-l [2015 (10) TMI 979 - CESTAT NEW DELHI], where it was held that the issue was an interpretational one and extended period is not invokable - extended period not sustainable - The demand along with interest thereon for the normal period is sustained and the appellant is liable to pay the same - appeal disposed off - decided partly in favor of appellant.
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