https://www.taxtmi.com/caselaws?id=177852 The Appellate Tribunal CESTAT NEW DELHI, in a judgment by Mrs. Archana Wadhwa and Mr. Rakesh Kumar, determined that the demand for cenvat credit on iron and steel items used as structurals for the period July 2007 to June 2009 was time-barred. Citing relevant precedents, the Tribunal held that a longer limitation period cannot be applied when the issue was decided in favor of the assessee before the declaration of law by the larger bench. The impugned order was set aside solely on the limitation period issue, emphasizing the importance of adherence to limitation periods in tax matters for consistency and fairness in assessments. en-us Thu, 27 Nov 2014 00:00:00 +0530 Thu, 21 Jan 2016 07:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177852 The Appellate Tribunal CESTAT NEW DELHI, in a judgment by Mrs. Archana Wadhwa and Mr. Rakesh Kumar, determined that the demand for cenvat credit on iron and steel items used as structurals for the period July 2007 to June 2009 was time-barred. Citing relevant precedents, the Tribunal held that a longer limitation period cannot be applied when the issue was decided in favor of the assessee before the declaration of law by the larger bench. The impugned order was set aside solely on the limitation period issue, emphasizing the importance of adherence to limitation periods in tax matters for consistency and fairness in assessments. Case-Laws Central Excise Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177852