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M/s. Vardhman Polytex Ltd. Versus CCE, Chandigarh-II (Vice-Versa)

Cenvat Credit - credit on construction service - discrepancy in duty paying documents - extended period of limitation - Held that:- In the show cause notice it is not alleged that the assessee has taken credit with malafide intention. Moreover, the credit has been taken by the assessee after intimating to the department that the assessee is going to take credit on construction service. Earlier it has not been objected to. In that circumstance, the extended period of limitation is not invokable - .....

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ore, the show cause notice dated 23.10.2010 was issued to the assessee to deny the credit on construction services for the period 2006-07. The matter was adjudicated and the credit sought to be denied and equivalent penalty was imposed on the assessee. The Commissioner (Appeals) held that there is no intention to avail inadmissible credit by the assessee, therefore, no penalty is imposable on the assessee. The assessee is in appeal against the confirmation of demand by way of denial of credit on .....

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