https://www.taxtmi.com/caselaws?id=395974 Where credit was denied by invoking the extended period of limitation, the CESTAT Chandigarh held that the extended period was unavailable because similar cases had already been decided in favour of assessees and the Revenue had itself challenged those orders, showing divergent departmental views. The dispute was not examined on merits; the decisive factor was that the show cause notice relied on the extended period despite this ambiguity. On that basis, the limitation objection succeeded, the denial of credit was treated as time-barred, and consequential relief followed. en-us Wed, 29 Jan 2020 00:00:00 +0530 Wed, 17 Jun 2020 10:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395974 Where credit was denied by invoking the extended period of limitation, the CESTAT Chandigarh held that the extended period was unavailable because similar cases had already been decided in favour of assessees and the Revenue had itself challenged those orders, showing divergent departmental views. The dispute was not examined on merits; the decisive factor was that the show cause notice relied on the extended period despite this ambiguity. On that basis, the limitation objection succeeded, the denial of credit was treated as time-barred, and consequential relief followed. Case-Laws Central Excise Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395974