If past decisions were in favour of Assesee till contrary decision failure on the part of the assessee acceptable as a bona fide error and cannot be attributed to be wilful intention to evade tax

Department has issued SCN by invoking extended period on the ground that assesse has suppressed the fact or made mis-declaration as assesse has utilized CENVAT credit for the payment of Service tax on GTA Services. It was held that till the decision in the case of ITC Ltd., all the decisions were in favour of the respondents and therefore invoking suppression or mis-declaration etc. for confirmation of demand is not in order. Further, I also take note of the submission made by the ld. Counsel that even the original adjudicating authority has taken a view that the failure on the part of the ass...