https://www.taxtmi.com/caselaws?id=351452 The Appellate Tribunal CESTAT Bangalore allowed the appeal of a manufacturer of automobile parts against the rejection of their appeal by the Commissioner (Appeals) regarding irregularly availed credit on common input services used in trading activity. The Tribunal held that the demand was barred by limitation, as there was no intent to evade duty and the Department had full knowledge of the facts. It found the invocation of the extended period of limitation was not legally sustainable, setting aside the impugned order and ruling in favor of the appellant. en-us Thu, 23 Nov 2017 00:00:00 +0530 Thu, 14 Dec 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351452 The Appellate Tribunal CESTAT Bangalore allowed the appeal of a manufacturer of automobile parts against the rejection of their appeal by the Commissioner (Appeals) regarding irregularly availed credit on common input services used in trading activity. The Tribunal held that the demand was barred by limitation, as there was no intent to evade duty and the Department had full knowledge of the facts. It found the invocation of the extended period of limitation was not legally sustainable, setting aside the impugned order and ruling in favor of the appellant. Case-Laws Central Excise Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351452