https://www.taxtmi.com/caselaws?id=390914 Service tax demand arising from alleged irregular CENVAT credit was held time-barred because the department could not prove suppression, fraud, or wilful intent to evade duty. The assessee had disclosed the credit in statutory returns, and mere non-furnishing of additional particulars not required by the return form did not amount to suppression. Since the only challenge was limitation and no positive material supported invocation of the extended period, the extended limitation period was unavailable and the demand failed on limitation. en-us Wed, 04 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390914 Service tax demand arising from alleged irregular CENVAT credit was held time-barred because the department could not prove suppression, fraud, or wilful intent to evade duty. The assessee had disclosed the credit in statutory returns, and mere non-furnishing of additional particulars not required by the return form did not amount to suppression. Since the only challenge was limitation and no positive material supported invocation of the extended period, the extended limitation period was unavailable and the demand failed on limitation. Case-Laws Service Tax Wed, 04 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390914