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TMI Blog2019 (2) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly the show cause notice stands issued after the normal period of limitation. The fact of availment of credit as also the exemption Notification was being reflected by the assessee in their statutory records and returns, in which case no mala fide can be attributed to them - Otherwise also, the appellant had reversed the Cenvat credit so availed, thus making him entitled to the benefit of Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Commissioning Installation, Construction services in respect of Commercial and industrial buildings and civil structure, WCT and GTA services . During audit and subsequent queries, it was observed that during the period October 2008-March 2011, they had short paid service tax on account of wrong availment of abatement of 67% under Notification No.01/2006-ST dated 01.03.2006 for construction se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 67% was not available and service tax should have been paid on the total amount of services. The demand was confirmed by the adjudicating authority along with interest and penalty. 5. Aggrieved with the OIO, the party filed appeal before the Commissioner(Appeals) who allowed the party s appeal on issue of limitation. It has been held that there was no suppression of facts and thus extended peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order. The Revenue is not disputing the fact of applicability of the Tribunal s decisions, but has submitted that some of the earlier decisions have not been appealed against on low monetary grounds and in the case of Sainik Security, the same is under process of Review. We find no merit in the above contention of the Revenue. Admittedly the show cause notice stands issued after the normal p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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