https://www.taxtmi.com/caselaws?id=364767 The High Court affirmed the Tribunal's decision in a Central Excise Appeal case, ruling in favor of the respondent and dismissing the appeal by the Revenue. The Court held that the extended period of limitation was not justified as the respondent had not suppressed information or manipulated facts to evade payment of service tax or avail Cenvat credit. The judgment underscored the significance of maintaining accurate records and filing returns promptly for transparency and compliance with tax laws, emphasizing the necessity for the department to establish clear evidence of suppression or manipulation before invoking extended limitation periods for show cause notices. en-us Wed, 18 Jul 2018 00:00:00 +0530 Thu, 10 Jan 2019 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364767 The High Court affirmed the Tribunal's decision in a Central Excise Appeal case, ruling in favor of the respondent and dismissing the appeal by the Revenue. The Court held that the extended period of limitation was not justified as the respondent had not suppressed information or manipulated facts to evade payment of service tax or avail Cenvat credit. The judgment underscored the significance of maintaining accurate records and filing returns promptly for transparency and compliance with tax laws, emphasizing the necessity for the department to establish clear evidence of suppression or manipulation before invoking extended limitation periods for show cause notices. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364767