https://www.taxtmi.com/caselaws?id=187030 Extended limitation could not be invoked to deny Cenvat credit merely because the service tax element was not separately shown in invoices, where the credit related to architect-issued invoices for consulting engineer services and later certificates confirmed that tax had been paid. The record showed a bona fide belief that the invoices were cum-tax and that reasonable steps had been taken to ensure tax payment by the service providers. On those facts, there was no material to infer intention to evade or suppression, so the extended period of limitation was held unsustainable and consequential relief followed. en-us Wed, 10 Jun 2015 00:00:00 +0530 Fri, 07 Oct 2016 10:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187030 Extended limitation could not be invoked to deny Cenvat credit merely because the service tax element was not separately shown in invoices, where the credit related to architect-issued invoices for consulting engineer services and later certificates confirmed that tax had been paid. The record showed a bona fide belief that the invoices were cum-tax and that reasonable steps had been taken to ensure tax payment by the service providers. On those facts, there was no material to infer intention to evade or suppression, so the extended period of limitation was held unsustainable and consequential relief followed. Case-Laws Service Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187030