Akil Abdul Hamid Kureshi, J.

1. Revenue has filed the appeal against the judgment of the CESTAT dated 10.06.2015 raising following questions for our consideration:

"(i) Whether the Tribunal is correct in holding that extended period cannot be invoked and demand has to be restricted to the period within one year from the date of show cause notice when the issue regarding admissibility of Cenvat Credit of Service Tax paid on "Guest House & Colony maintenance" was disputable one in as much as decision of Tribunal in favour of other assessee is subsequently reversed by higher Appellate forum?

(ii) Whether the Tribunal is correct in relying upon the decision of Tribunal Ahmedabad in case of GHCL vs. CCE, Bhavnagar [2009 (016) STR 0089 (Tri. Ahmd.)] When facts of the said decision is deferent to this case?

(iii) Whether the Tribunal is correct in holding that intention to evade duty cannot be attributed when the issue of admissibility of Cenvat Credit of Service Tax paid on "Guest House & Colony maintenance" was disputed so as to impose penalty under Rule 15(2) of CCR, 2004 read with Section 11AC of CEA, 1944 when Rule 9(6) of CCR, 2004 cast burden of proof regarding the admissibility