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2018 (9) TMI 452 - AT - Central ExciseCENVAT Credit - service tax paid on input services at its Unit-I which is received and utilized in their additional premises (Unit No. II) - Extended period of limitation - Held that:- When the Revenue was within the knowledge as early as in 2006 as to the existence of the additional unit along with request for registration/permission, the registration/permission for which having not been refused in writing, the Revenue cannot claim ignorance of such request and declaration. The Revenue has not made out a case for invoking extended period of limitation, since primarily it was within the Revenue’s knowledge, right from 11.12.2006, as to the request/permission for use of the additional unit and there has also been a declaration purportedly in terms of N/N. 214/1986 which is also on record with the Revenue and issuing a show-cause notice on 20.12.2013 i.e. nearly after 7 years therefore could not be viewed as an act of suppression - also apart from alleging mere suppression the authorities have not pointed out any positive action/inaction, conscious or otherwise, on the part of the appellant. The appeal is therefore allowed on the limitation/technical ground alone.
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