https://www.taxtmi.com/caselaws?id=378637 Interest on wrongly taken CENVAT credit was held to be subject to limitation, and the department could not invoke the extended period without establishing the necessary facts. As the show cause notice was issued beyond the normal period and the credit on capital goods had been reversed before utilisation, the demand of interest could not be sustained on the facts of the case. The appeal was allowed on limitation. en-us Thu, 20 Dec 2018 00:00:00 +0530 Fri, 19 Apr 2019 07:30:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378637 Interest on wrongly taken CENVAT credit was held to be subject to limitation, and the department could not invoke the extended period without establishing the necessary facts. As the show cause notice was issued beyond the normal period and the credit on capital goods had been reversed before utilisation, the demand of interest could not be sustained on the facts of the case. The appeal was allowed on limitation. Case-Laws Service Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378637