2008 (9) TMI 159

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.... the Respondent. [Order] - The issue in the present appeal is as to whether the service tax paid in respect of erection and commissioning services used by respondent for erection and commissioning of wind turbine generator at place away from the factory is available in terms of Rule 6 of Cenvat Credit Rules, 2004 or not. Learned advocate for the appellant fairly agree that the issue stand decid....

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....cords which were placed before Revenue, the issue being bona fide interpretation of provisions of law, no mala fide can be attributed to the appellant. In as much as notice stand issued after normal period of limitation, the same has to be held as barred. 2. I agree with the contention of the learned advocate that there is no misstatement or suppression with an intent to evade payment of duty o....