https://www.taxtmi.com/caselaws?id=399889 The Tribunal found that the appellant had legitimately availed Cenvat Credit on Dumpers/trippers, declaring details in their ST-3 Returns without suppressing facts. Relying on precedents like B Girijapathi Reddy & Company and Adani Gas Ltd, the Tribunal held the demand time-barred due to no suppression of facts, disposing of the case on limitation grounds without delving into merits. Consequently, the Tribunal set aside the order and allowed the appeal. en-us Wed, 21 Oct 2020 00:00:00 +0530 Thu, 22 Oct 2020 10:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399889 The Tribunal found that the appellant had legitimately availed Cenvat Credit on Dumpers/trippers, declaring details in their ST-3 Returns without suppressing facts. Relying on precedents like B Girijapathi Reddy & Company and Adani Gas Ltd, the Tribunal held the demand time-barred due to no suppression of facts, disposing of the case on limitation grounds without delving into merits. Consequently, the Tribunal set aside the order and allowed the appeal. Case-Laws Service Tax Wed, 21 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399889