https://www.taxtmi.com/caselaws?id=341308 The Tribunal ruled in favor of the appellant regarding the show cause notice invoking an extended period of limitation for denying cenvat credit of service tax due to manufacturing activity transfer. The notice was deemed invalid as the department had prior knowledge of the transfer. The issue of transferring cenvat credit to the Palwal Unit was remanded for verification under Rule 10(3). Despite voluntary reversal of cenvat credit, the appellant was not entitled to a refund. The appeals were disposed of with directions to verify the credit transfer before making a decision. en-us Wed, 29 Mar 2017 00:00:00 +0530 Wed, 03 May 2017 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341308 The Tribunal ruled in favor of the appellant regarding the show cause notice invoking an extended period of limitation for denying cenvat credit of service tax due to manufacturing activity transfer. The notice was deemed invalid as the department had prior knowledge of the transfer. The issue of transferring cenvat credit to the Palwal Unit was remanded for verification under Rule 10(3). Despite voluntary reversal of cenvat credit, the appellant was not entitled to a refund. The appeals were disposed of with directions to verify the credit transfer before making a decision. Case-Laws Central Excise Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341308