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of The CESTAT held that the extended period of limitation could not be invoked for recovery of service tax on cable operator services involving re-transmission of broadcast signals, restricting the demand to the normal limitation period. The Tribunal affirmed the disallowance of Cenvat credit claimed beyond one year from the date of invoice in accordance with Rule 4(7) of the Cenvat Credit Rules, 2004, rejecting credit taken outside the prescribed timeframe. Penalties under Section 78 were set aside due to the inapplicability of the extended limitation period. The matter was remanded to the original authority for re-quantification of the demand within the normal limitation period. The appeal was partly allowed by way of remand.
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