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2019 (1) TMI 1177 - AT - Service TaxExtended period of limitation - no suppression of facts - CENVAT Credit - angles, channels, and other parts used to construct tower or shelters or affixation of towers are obtained in Completely Knock down (CKD) condition. At the site, they are bolted and placed on a platform either on the ground or on top of the building to ensure that there is no vibration to the towers and the same can be dismantled again and moved to a different place and erected again - movable goods or not. Held that:- The period of dispute is from 2009-2010 to 2011-12 whereas the show-cause notice was issued on 20.10.2014 which is completely barred by limitation. Further, the Revenue has invoked extended period of limitation on the ground that the appellant has suppressed the information from the Department whereas the fact of the matter is that the appellant have not suppressed any information from the department with the intention to evade payment of duty and they have been filing the returns showing the CENVAT credit on towers and tower materials. It is also a fact that this issue relates to interpretation of complex legal provision and the matter was referred to the Larger Bench who decided the same in favour of the Revenue - entire demand is barred by limitation and therefore, the entire demand is set aside. On merits, there is a conflict of decision between the Hon’ble High Court of Mumbai and the Hon’ble High Court of Delhi but since I am allowing the appeal of the appellant on limitation, I need not go to the merits of the case - appeal allowed - decided in favor of appellant.
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