https://www.taxtmi.com/caselaws?id=336673 The Tribunal allowed the appeal in a case concerning a dispute over Cenvat credit availed on inputs/capital goods/input services for 2003-04 and 2004-05. It was held that the extended period for demand recovery could not be invoked as there was no evidence of fraud or suppression. The appellant's cooperation with Revenue and proper documentation supported the decision, emphasizing the importance of clear interpretation of legal provisions and lack of fraudulent intent in such cases. The impugned order was set aside, granting the appellant consequential benefits. en-us Thu, 11 Aug 2016 00:00:00 +0530 Mon, 06 Feb 2017 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336673 The Tribunal allowed the appeal in a case concerning a dispute over Cenvat credit availed on inputs/capital goods/input services for 2003-04 and 2004-05. It was held that the extended period for demand recovery could not be invoked as there was no evidence of fraud or suppression. The appellant's cooperation with Revenue and proper documentation supported the decision, emphasizing the importance of clear interpretation of legal provisions and lack of fraudulent intent in such cases. The impugned order was set aside, granting the appellant consequential benefits. Case-Laws Central Excise Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336673