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2019 (2) TMI 956 - AT - Service TaxTime limitation - wrong availment of CENVAT credit - intent to evade or not - proviso to Section 73(1) of Finance Act read with Rule 14 of CENVAT Credit Rules, 200 - Held that:- The basis for issuing show-cause notice was a mismatch between the ST-3 returns and the worksheets annexed therewith. Further, the department has not examined as to whether the appellant took CENVAT credit on the basis of valid duty paying documents at the time of issuing show-cause notice. Also, the appellants have been regularly filing ST-3 returns along with the detailed worksheets enclosed with the said returns, which clearly shows the availment of credit by the appellant on different input services. Even if there was some mismatch in the ST-3 returns and the worksheets, it was incumbent on the Department to call for the reports while examining the ST-3 returns but the same was not done and it was only at the time of audit this was noticed and thereafter, show-cause notice was issued on 17.10.2012 for the period 2007-08 which is completely barred by limitation as the Department has not brought in any material on record to show that there was suppression of facts with intent to evade payment of duty by the appellant. The Department cannot allege suppression of facts with intent to evade payment of tax. Further, in the impugned order, the limitation aspect has not been discussed properly and they have simply invoked the extended period without discharging the burden of proof cast on the Revenue. The entire demand in the present case is barred by limitation and is set aside - appeal allowed - decided in favor of appellant.
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