https://www.taxtmi.com/caselaws?id=366641 Disclosure of the availment of abatement under Notification No. 1/2006-ST and the related CENVAT credit details in ST-3 returns placed the relevant facts before the Department. On those facts, suppression of facts with intent to evade service tax was not established, so the statutory conditions for invoking the extended period of limitation were not met. The demand was therefore barred by limitation and the assessee succeeded on the limitation issue. en-us Tue, 04 Sep 2018 00:00:00 +0530 Sat, 08 Sep 2018 08:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366641 Disclosure of the availment of abatement under Notification No. 1/2006-ST and the related CENVAT credit details in ST-3 returns placed the relevant facts before the Department. On those facts, suppression of facts with intent to evade service tax was not established, so the statutory conditions for invoking the extended period of limitation were not met. The demand was therefore barred by limitation and the assessee succeeded on the limitation issue. Case-Laws Central Excise Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366641