https://www.taxtmi.com/caselaws?id=254198 Brochure evidence produced before the appellate authority was not inadmissible additional evidence because it did not introduce a new case and was relevant to the credit dispute over service used for brochure preparation. The demand was also held time-barred, as credit was reflected in the returns and the law did not require disclosure of each input service; non-mention of the particular service therefore could not amount to suppression. The extended period of limitation was unsustainable, and the demand was set aside with consequential relief. en-us Fri, 25 Apr 2014 00:00:00 +0530 Mon, 15 Dec 2014 08:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254198 Brochure evidence produced before the appellate authority was not inadmissible additional evidence because it did not introduce a new case and was relevant to the credit dispute over service used for brochure preparation. The demand was also held time-barred, as credit was reflected in the returns and the law did not require disclosure of each input service; non-mention of the particular service therefore could not amount to suppression. The extended period of limitation was unsustainable, and the demand was set aside with consequential relief. Case-Laws Service Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254198