TMI Blog2015 (7) TMI 713X X X X Extracts X X X X X X X X Extracts X X X X ..... December, 2003 to March, 2006. Considering the fact that Additional Commissioner has himself interpreted the provisions of Rule 6(3)(c), in favour of the assessee is indicative of the fact that said provisions are capable of two interpretations. When one of senior officer of the department is dropping the demand by adopting a particular interpretation of provision of law, the assessee cannot be h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achines, dryers, microwave machines and dish washers etc. The appellants are also offering the free warranty for limited period and thereafter undertaking the job of maintenance and repair of the products sold by them. 2. The dispute in the present appeal relates to the availability of Cenvat credit of Service Tax availed in respect of various services used for providing the sale of their final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner, who held that 20% restriction on availment of Cenvat credit under Rule 6(3)(c) of Cenvat Credit Rules, 2004 is not applicable to the appellants availing credit of Service Tax in respect of sale of services as also for taxable services of maintenance and repair. Inasmuch as the sale of service cannot be held to be an exempted services as the same is not even taxable, the said restrictio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cular interpretation of provision of law, the assessee cannot be held guilty of adopting the same interpretation which is in his favour and availing the credit. In the absence of any other evidence to show that the appellant have availed the full credit with mala fide intention so as to justify the invokation of longer limitation period, we hold in favour of the appellant. Accordingly, on this sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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