https://www.taxtmi.com/caselaws?id=386886 The Tribunal allowed the appeal solely on the basis of limitation, finding that the demand for CENVAT credit recovery on various input services was barred by limitation due to the absence of any suppression of material facts by the appellant, as evidenced by their proper disclosure in the ST3 returns. The show-cause notice issued beyond the prescribed limitation period was set aside, without addressing the merits of the services in question. en-us Wed, 09 Oct 2019 00:00:00 +0530 Fri, 11 Oct 2019 11:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386886 The Tribunal allowed the appeal solely on the basis of limitation, finding that the demand for CENVAT credit recovery on various input services was barred by limitation due to the absence of any suppression of material facts by the appellant, as evidenced by their proper disclosure in the ST3 returns. The show-cause notice issued beyond the prescribed limitation period was set aside, without addressing the merits of the services in question. Case-Laws Service Tax Wed, 09 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386886