- (1.) The present appeal under Section 35G of the Central Excise Act, 1994 (for short 'the Act') arises out of an order passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi on 18.01.2012 (for short 'the Tribunal') (Annexure A-2). The Revenue has claimed the following substantial questions of law: "(i) Whether the CESTAT was right in setting aside the demand of service tax as barred by limitation when the entire amount had been paid by the assessee of his own violation prior to issuing of how cause notice, in the light of legal position that the limitation only bars the remedy of recovery and does not extinguish the liability of the taxpayer to pay the tax (ii) Whether the Cenvat Credit of tax paid on input services used in providing exempted output services was admissible in terms of Rule 6(i) of Cenvat Credit Rules, 2004 -
(2.) We have heard learned counsel for the appellant and find that in fact no substantial question of law arises for consideration.
(3.) The assessee was engaged in providing services like data processing, consultancy service etc. for Electricity Board for the period from 01.07.2003 to 31.03.2006. A show cause notice was issued on 06.08.2007 that the assessee is engaged in providing various services without obtaining registration from the Excise Department and without payment of service tax. But before the said show cause notice was received by the assessee, the assessee deposited the requisite amount of service tax.;