https://www.taxtmi.com/caselaws?id=361055 The Tribunal upheld the decision of the Commissioner(Appeals) that the demand for CENVAT credit was time-barred under Section 73(1) of the Act. The show-cause notice was issued beyond the normal one-year period, and there was no evidence of suppression of material facts by the assessee to warrant invoking the extended period. The Tribunal found that the assessee had provided complete details in their returns, and there was no deliberate withholding of information. Consequently, the appeal of the Revenue was dismissed, affirming that the demand was time-barred and no suppression of material facts occurred. en-us Tue, 27 Feb 2018 00:00:00 +0530 Tue, 29 May 2018 08:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361055 The Tribunal upheld the decision of the Commissioner(Appeals) that the demand for CENVAT credit was time-barred under Section 73(1) of the Act. The show-cause notice was issued beyond the normal one-year period, and there was no evidence of suppression of material facts by the assessee to warrant invoking the extended period. The Tribunal found that the assessee had provided complete details in their returns, and there was no deliberate withholding of information. Consequently, the appeal of the Revenue was dismissed, affirming that the demand was time-barred and no suppression of material facts occurred. Case-Laws Service Tax Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361055