https://www.taxtmi.com/caselaws?id=368426 Extended limitation for recovery of disputed Cenvat credit was unavailable where the records showed the transactions, and there was no allegation or finding of fraud, suppression of facts, or falsification. The dispute concerned credit on input services linked to plant setup and rehabilitation and resettlement arrangements, but the controversy was treated as one of legal interpretation rather than concealment. In the absence of the ingredients required to invoke the extended period, the show cause notice could not be sustained on that ground, and the appeal succeeded with the impugned order set aside. en-us Tue, 28 Aug 2018 00:00:00 +0530 Tue, 09 Oct 2018 06:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368426 Extended limitation for recovery of disputed Cenvat credit was unavailable where the records showed the transactions, and there was no allegation or finding of fraud, suppression of facts, or falsification. The dispute concerned credit on input services linked to plant setup and rehabilitation and resettlement arrangements, but the controversy was treated as one of legal interpretation rather than concealment. In the absence of the ingredients required to invoke the extended period, the show cause notice could not be sustained on that ground, and the appeal succeeded with the impugned order set aside. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368426