https://www.taxtmi.com/highlights?id=47214 Invocation of Extended period of limitation - respondent had a bonafide belief that it is entitled to Cenvat Credit in respect of all inputs hence there is no occasion of making of declaration in ST-3 Returns would arise - even Commissioner of Service Tax has himself recorded that the Life Insurance Industry as a whole believed they are entitled to Cenvat Credit - extended period could not be invoked en-us Sat, 15 Jun 2019 07:49:23 +0530 Sat, 15 Jun 2019 07:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47214 Invocation of Extended period of limitation - respondent had a bonafide belief that it is entitled to Cenvat Credit in respect of all inputs hence there is no occasion of making of declaration in ST-3 Returns would arise - even Commissioner of Service Tax has himself recorded that the Life Insurance Industry as a whole believed they are entitled to Cenvat Credit - extended period could not be invoked Highlights Service Tax Sat, 15 Jun 2019 07:49:23 +0530 https://www.taxtmi.com/highlights?id=47214