2010 (6) TMI 29

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..... d output services and therefore the credit utilization was restricted to 20% or 35% as per Rule 6(3)(c) of the CENVAT Credit Rules, 2004. Penalties have been imposed under the provisions of Section 76, 77 and 78 of the Act. Held that- set aside the impugned order on the ground that the demand is barred by limitation and allow the appeal with consequential relief, if any, due to the assessees in a .....

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..... 1994. 2. I have heard both sides. The extended period of limitation has been applied against the assessees. The finding is that the assessee had suppressed the fact of provision of an exempt output service. However, I find that the assessees had throughout been disputing that they were using common inputs for an exempted output service and therefore the question of their suppressing the fact o .....

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