https://www.taxtmi.com/caselaws?id=204771 The appeal filed by the Revenue challenging the correctness of input service credit taken by the respondent was dismissed. The lower appellate authority's decision in favor of the respondent was upheld as the Revenue did not contest the findings on limitation. The extended period was deemed inapplicable as the alleged wrong availment of credit was due to an audit objection, not deliberate evasion. The Tribunal emphasized that when issues are discovered through audit objections and not deliberate evasion, the extended period cannot be invoked. Consequently, the appeal lacked merit and was dismissed based on established legal principles and specific case circumstances. en-us Wed, 10 Nov 2010 00:00:00 +0530 Fri, 24 Jun 2011 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204771 The appeal filed by the Revenue challenging the correctness of input service credit taken by the respondent was dismissed. The lower appellate authority's decision in favor of the respondent was upheld as the Revenue did not contest the findings on limitation. The extended period was deemed inapplicable as the alleged wrong availment of credit was due to an audit objection, not deliberate evasion. The Tribunal emphasized that when issues are discovered through audit objections and not deliberate evasion, the extended period cannot be invoked. Consequently, the appeal lacked merit and was dismissed based on established legal principles and specific case circumstances. Case-Laws Central Excise Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204771