Divergent Views on CENVAT Credit Denial; Extended Limitation Period Not Applicable, Show Cause Notices Barred by Limitation.

Divergent Views on CENVAT Credit Denial; Extended Limitation Period Not Applicable, Show Cause Notices Barred by Limitation. https://www.taxtmi.com/highlights?id=57800 CENVAT Credit - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and circumstances of this case. Admittedly, in the case in hand, the show cause notices have been issued by invoking extended period of limitation, therefore, the denial of credit is barred by limitation. - AT en-us Sat, 01 May 2021 10:03:07 +0530 Sat, 01 May 2021 10:03:07 +0530 TaxTMI RSS Generator Divergent Views on CENVAT Credit Denial; Extended Limitation Period Not Applicable, Show Cause Notices Barred by Limitation. https://www.taxtmi.com/highlights?id=57800 CENVAT Credit - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and circumstances of this case. Admittedly, in the case in hand, the show cause notices have been issued by invoking extended period of limitation, therefore, the denial of credit is barred by limitation. - AT Highlights Central Excise Sat, 01 May 2021 10:03:07 +0530 https://www.taxtmi.com/highlights?id=57800