https://www.taxtmi.com/caselaws?id=383719 The Tribunal ruled in favor of the appellant, holding that the extended period of limitation was not applicable to the Revenue. The appellant had maintained proper transaction documents and filed returns regularly, indicating no misconduct. As the show cause notice was issued after a significant delay without evidence of wrongdoing, the Tribunal set aside the order, granting the appellant relief from the disallowance of credit and penalty. en-us Tue, 09 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383719 The Tribunal ruled in favor of the appellant, holding that the extended period of limitation was not applicable to the Revenue. The appellant had maintained proper transaction documents and filed returns regularly, indicating no misconduct. As the show cause notice was issued after a significant delay without evidence of wrongdoing, the Tribunal set aside the order, granting the appellant relief from the disallowance of credit and penalty. Case-Laws Service Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383719