https://www.taxtmi.com/caselaws?id=331466 Service tax on imported input services under reverse charge was not payable before introduction of section 66A of the Finance Act, 1994, so tax paid for that earlier period was treated as mistaken payment and corresponding Cenvat credit was allowable. The tribunal also found no suppression of facts or intent to evade, so the extended period of limitation could not be invoked and the demand was time-barred. As a result, the assessee's credit claim was sustained and the demand, interest, and penalty were not maintainable. en-us Wed, 17 Aug 2016 00:00:00 +0530 Fri, 19 Aug 2016 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331466 Service tax on imported input services under reverse charge was not payable before introduction of section 66A of the Finance Act, 1994, so tax paid for that earlier period was treated as mistaken payment and corresponding Cenvat credit was allowable. The tribunal also found no suppression of facts or intent to evade, so the extended period of limitation could not be invoked and the demand was time-barred. As a result, the assessee's credit claim was sustained and the demand, interest, and penalty were not maintainable. Case-Laws Service Tax Wed, 17 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331466