https://www.taxtmi.com/caselaws?id=202555 CESTAT, AHMEDABAD held that invocation of the extended limitation under Rule 15 requires positive suppression or misstatement, which was not established here. The appellant had availed Cenvat credit on input services based on statutory documents with departmental knowledge, and a contested legal interpretation alone does not amount to suppression. As the demand itself falls within the limitation period, the Tribunal remanded the matter to the original authority for quantification and disposed of the appeal accordingly. en-us Thu, 24 Jun 2010 00:00:00 +0530 Tue, 18 Nov 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202555 CESTAT, AHMEDABAD held that invocation of the extended limitation under Rule 15 requires positive suppression or misstatement, which was not established here. The appellant had availed Cenvat credit on input services based on statutory documents with departmental knowledge, and a contested legal interpretation alone does not amount to suppression. As the demand itself falls within the limitation period, the Tribunal remanded the matter to the original authority for quantification and disposed of the appeal accordingly. Case-Laws Central Excise Thu, 24 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202555