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2018 (7) TMI 534 - AT - Service TaxExtended period of limitation - suppression of facts or not - CENVAT Credit on various input services - Held that:- There is no positive act of suppression established by the department. The period involved is September 2004 and March 2009. The show cause notice is dt.11.9.2009. Undeniably the departmental audit was conducted from 22.05.2006 to 24.05.2006 and 24.9.2007 to 27.9.2007. The audit party has not raised any objection on the credit availed by the appellant - extended period of limitation cannot be invoked - appeal dismissed - decided against Revenue.
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