https://www.taxtmi.com/caselaws?id=399081 Cenvat credit could not be denied on limitation where the show cause notice relied on the extended period. The Tribunal held that there was no legal requirement for invoices to be filed before the department within a specified time, and the existence of divergent views at the adjudicatory level showed that the matter was not one of suppression or wilful default. On that basis, the extended period was not invokable and the demand denying credit was barred by limitation, in line with earlier coordinate-bench views. en-us Thu, 24 Sep 2020 00:00:00 +0530 Sat, 03 Oct 2020 11:27:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399081 Cenvat credit could not be denied on limitation where the show cause notice relied on the extended period. The Tribunal held that there was no legal requirement for invoices to be filed before the department within a specified time, and the existence of divergent views at the adjudicatory level showed that the matter was not one of suppression or wilful default. On that basis, the extended period was not invokable and the demand denying credit was barred by limitation, in line with earlier coordinate-bench views. Case-Laws Central Excise Thu, 24 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399081