https://www.taxtmi.com/caselaws?id=364485 The Tribunal set aside the Commissioner's decision to deny credit under Rule 9(1) of the Cenvat Credit Rules, 2004, and the invocation of the extended period for demand. The Tribunal held that the appellant's failure to prove duty paid character did not justify denial of credit and rejected the extended period invocation due to lack of malicious intent. The appeal was allowed, providing consequential relief to the appellant. en-us Thu, 21 Jun 2018 00:00:00 +0530 Mon, 30 Jul 2018 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364485 The Tribunal set aside the Commissioner's decision to deny credit under Rule 9(1) of the Cenvat Credit Rules, 2004, and the invocation of the extended period for demand. The Tribunal held that the appellant's failure to prove duty paid character did not justify denial of credit and rejected the extended period invocation due to lack of malicious intent. The appeal was allowed, providing consequential relief to the appellant. Case-Laws Service Tax Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364485