https://www.taxtmi.com/caselaws?id=240227 Where credit was disclosed in regular returns and earlier audits raised no objection, the subsequent detection of the dispute in a later audit made the extended limitation period prima facie unavailable. On that basis, the Tribunal found the demand vulnerable on limitation and granted stay against recovery of the confirmed dues and penalty pending disposal of the appeal. The interim relief was therefore allowed because the appellant showed a prima facie case that the recovery was time-barred. en-us Mon, 14 Oct 2013 00:00:00 +0530 Thu, 28 Nov 2013 11:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240227 Where credit was disclosed in regular returns and earlier audits raised no objection, the subsequent detection of the dispute in a later audit made the extended limitation period prima facie unavailable. On that basis, the Tribunal found the demand vulnerable on limitation and granted stay against recovery of the confirmed dues and penalty pending disposal of the appeal. The interim relief was therefore allowed because the appellant showed a prima facie case that the recovery was time-barred. Case-Laws Service Tax Mon, 14 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240227