https://www.taxtmi.com/caselaws?id=220979 Voluntary payment of service tax before the show cause notice left only interest and penalty in issue, and the appellate relief was confined to those consequences. The court treated the mistaken use of the word "tax" in the appellate order as immaterial because the substance of the decision was limited to interest and penalty. On Cenvat credit, denial based on limitation failed because the notice was issued after the normal period and the authorities had found no fraud or suppression. In the absence of conditions for the extended period, the credit could not be denied, and the assessee was entitled to the benefit claimed. en-us Fri, 08 Feb 2013 00:00:00 +0530 Sun, 17 Feb 2013 06:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220979 Voluntary payment of service tax before the show cause notice left only interest and penalty in issue, and the appellate relief was confined to those consequences. The court treated the mistaken use of the word "tax" in the appellate order as immaterial because the substance of the decision was limited to interest and penalty. On Cenvat credit, denial based on limitation failed because the notice was issued after the normal period and the authorities had found no fraud or suppression. In the absence of conditions for the extended period, the credit could not be denied, and the assessee was entitled to the benefit claimed. Case-Laws Service Tax Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220979