https://www.taxtmi.com/caselaws?id=355111 The appellant was accused of availing credit of duty paid on inputs for constructing a residential colony near their factory, leading to liability, interest, and penalties under the CENVAT Credit Rules, 2004. The demand notice issued beyond the prescribed period was deemed time-barred based on the Larsen & Toubro case precedent, resulting in the demand being set aside and the appeal being allowed. The court emphasized that multiple notices for the same set of facts over extended periods are impermissible, relying on legal principles to support their decision. en-us Fri, 15 Sep 2017 00:00:00 +0530 Sat, 10 Feb 2018 07:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355111 The appellant was accused of availing credit of duty paid on inputs for constructing a residential colony near their factory, leading to liability, interest, and penalties under the CENVAT Credit Rules, 2004. The demand notice issued beyond the prescribed period was deemed time-barred based on the Larsen & Toubro case precedent, resulting in the demand being set aside and the appeal being allowed. The court emphasized that multiple notices for the same set of facts over extended periods are impermissible, relying on legal principles to support their decision. Case-Laws Central Excise Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355111