https://www.taxtmi.com/caselaws?id=385183 The Tribunal set aside the disallowance of Cenvat Credit based on a supplementary invoice, emphasizing the lack of fraud or suppression by the Appellants. The extended period for demand was deemed inapplicable due to the absence of suppression allegations. The judgment underscored the importance of accurate interpretation of rules, considering specific circumstances, and adherence to fairness and procedural limitations. The show cause notice and subsequent order were found to be beyond the limitation period, leading to the decision to set aside the impugned order with consequential relief. en-us Tue, 06 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 08:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385183 The Tribunal set aside the disallowance of Cenvat Credit based on a supplementary invoice, emphasizing the lack of fraud or suppression by the Appellants. The extended period for demand was deemed inapplicable due to the absence of suppression allegations. The judgment underscored the importance of accurate interpretation of rules, considering specific circumstances, and adherence to fairness and procedural limitations. The show cause notice and subsequent order were found to be beyond the limitation period, leading to the decision to set aside the impugned order with consequential relief. Case-Laws Service Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385183