CHA Services Provider Wrongly Claimed CENVAT Credit, Excluded Input Services Value, Extended Limitation Period Justified for Tax Evasion.

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....Provider of CHA services - CENVAT Credit - input services - they have not included the value of these services in their output services, the appellant has taken a credit in violation of the Rules with the intent to evade payment of service tax. Therefore, the extended period of limitation was correctly invoked.....