https://www.taxtmi.com/caselaws?id=287483 In a limitation dispute over denial of Cenvat credit, the Tribunal noted that the assessee in Jammu and Kashmir had availed credit during 2011-12 to 2013-14 against the background of Notification No. 02/14-CE (N.T.) and the earlier exemption Notification No. 01/10-CE. Because similarly placed assessees had been allowed credit and the Revenue itself had taken divergent positions by filing appeals against such orders, the issue was not free from doubt. On that basis, the extended period of limitation could not be invoked, the demand was time-barred, and the denial of credit was set aside. en-us Fri, 12 Oct 2018 00:00:00 +0530 Thu, 16 Apr 2020 11:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287483 In a limitation dispute over denial of Cenvat credit, the Tribunal noted that the assessee in Jammu and Kashmir had availed credit during 2011-12 to 2013-14 against the background of Notification No. 02/14-CE (N.T.) and the earlier exemption Notification No. 01/10-CE. Because similarly placed assessees had been allowed credit and the Revenue itself had taken divergent positions by filing appeals against such orders, the issue was not free from doubt. On that basis, the extended period of limitation could not be invoked, the demand was time-barred, and the denial of credit was set aside. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287483