https://www.taxtmi.com/caselaws?id=290511 Denial of credit could not be sustained where the show cause notice was issued by invoking the extended period of limitation after the disputed period had already run. The record showed that similarly placed assessees had been allowed credit and that the Revenue had itself challenged those orders, reflecting a divergence of views on the issue. In those circumstances, the extended limitation period was not available, and the credit denial was held to be barred by limitation. en-us Fri, 14 Sep 2018 00:00:00 +0530 Fri, 02 Oct 2020 10:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290511 Denial of credit could not be sustained where the show cause notice was issued by invoking the extended period of limitation after the disputed period had already run. The record showed that similarly placed assessees had been allowed credit and that the Revenue had itself challenged those orders, reflecting a divergence of views on the issue. In those circumstances, the extended limitation period was not available, and the credit denial was held to be barred by limitation. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290511