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2018 (2) TMI 1314 - AT - Central ExciseTime limitation - CENVAT credit - construction services - suppression or mis-statement with a malafide intention on the part of the assessee - Held that: - Revenue is not disputing the fact of reflection of the credit in the ER-1 returns filed by the assessee. Admittedly, when the returns are reflecting the credit, this leads to inevitable fact that the credit stands reflected in the Cenvat credit account i.e. RG-23A Part II also. The ld. AR fairly agreed that there is no column in ER-1 return to give the break up of various input services, thus casting no obligation on the part of the assessee to give the details of the input service in which such credit stands availed. Such details would be available in RG 23A Part I & Part II accounts being maintained by the appellant and the Revenue is within it powers and jurisdiction to seek such information as regards the input service, if in doubt. The appellant cannot be held guilty of any mala fide suppression or mis-statement. Demand barred by limitation - appeal allowed - decided in favor of appellant.
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