https://www.taxtmi.com/caselaws?id=365023 Where the service tax paid by the assessee was available as corresponding Cenvat credit, the dispute was treated as revenue neutral. In such a revenue-neutral situation, the basis for invoking the extended period of limitation does not survive, and the extended period could not be applied. The issue was decided in favour of the assessee. en-us Wed, 01 Aug 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365023 Where the service tax paid by the assessee was available as corresponding Cenvat credit, the dispute was treated as revenue neutral. In such a revenue-neutral situation, the basis for invoking the extended period of limitation does not survive, and the extended period could not be applied. The issue was decided in favour of the assessee. Case-Laws Service Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365023