https://www.taxtmi.com/caselaws?id=370805 Extended limitation was upheld because suppression arose from credit availment of a separate entity discovered only after merger and verification. Under Rule 6 of the Cenvat Credit Rules, 2004, an assessee cannot mix the separate-account route under Rule 6(2) with the reversal mechanism under Rule 6(3) for different common input services; once one statutory option is chosen, credit must be tested consistently under that scheme. Credit for services specifically covered by Rule 6(5) remained fully available, and that limited credit was preserved. en-us Wed, 12 Sep 2018 00:00:00 +0530 Thu, 22 Nov 2018 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370805 Extended limitation was upheld because suppression arose from credit availment of a separate entity discovered only after merger and verification. Under Rule 6 of the Cenvat Credit Rules, 2004, an assessee cannot mix the separate-account route under Rule 6(2) with the reversal mechanism under Rule 6(3) for different common input services; once one statutory option is chosen, credit must be tested consistently under that scheme. Credit for services specifically covered by Rule 6(5) remained fully available, and that limited credit was preserved. Case-Laws Service Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370805