https://www.taxtmi.com/caselaws?id=350334 Irregularly availed cenvat credit could not be recovered by invoking the extended period of limitation where suppression of facts was not established. On the facts noted, the assessee, a public sector undertaking, was found not to have suppressed material information, so the prerequisite for the extended limitation period was absent. The demand for the relevant period was therefore confined to the normal limitation period and could not survive beyond it. The demand was treated as time-barred, and the consequential liability based on extended limitation was set aside. en-us Wed, 24 May 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350334 Irregularly availed cenvat credit could not be recovered by invoking the extended period of limitation where suppression of facts was not established. On the facts noted, the assessee, a public sector undertaking, was found not to have suppressed material information, so the prerequisite for the extended limitation period was absent. The demand for the relevant period was therefore confined to the normal limitation period and could not survive beyond it. The demand was treated as time-barred, and the consequential liability based on extended limitation was set aside. Case-Laws Service Tax Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350334