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2019 (5) TMI 58 - CESTAT BANGALOREExtended period of limitation - Cable operator service - multi system operator -N/N. 25/2004-ST dated 10th September 2004 - HELD THAT:- We do not consider it proper that the issue of classification, once settled by the Tribunal, should be reopened in the absence of a contrary order from a judicial authority. Hence, for all practical purposes, the appellant is a ‘multi system operator’ and such operators were brought within the ambit of taxation only from 10th September 2004. The notice leading to the impugned proceedings has erred in seeking to recover tax beyond the normal period of limitation. CENVAT Credit - HELD THAT:- It is not in dispute that the tax burden of input service had been discharged by the appellant and, in the absence of any specific bar, the entitlement for availment of CENVAT credit of such tax paid by the appellant cannot be denied. This would, doubtlessly, alter the quantum of demand on, as well as the complexion of the proceedings against, the appellant. In particular, the scope for applicability of section 73(3) of Finance Act, 1994 would need to be ascertained in the light of lack of ingredients for the invoking of the extended period of limitation. Matter remanded back to the original authority for a fresh determination of the final tax liability.
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