https://www.taxtmi.com/caselaws?id=409863 Denial of Cenvat credit could not survive because the show cause notice had been issued by invoking the extended period of limitation. The CESTAT noted that similarly placed assessees had already been granted the credit and that the Revenue had taken divergent stands by challenging those orders. On that factual basis, the ingredients required to justify extended limitation were not met, so the demand was barred by limitation without any merits examination of the credit claim. The assessee therefore succeeded. en-us Mon, 14 Jun 2021 00:00:00 +0530 Mon, 19 Jul 2021 10:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409863 Denial of Cenvat credit could not survive because the show cause notice had been issued by invoking the extended period of limitation. The CESTAT noted that similarly placed assessees had already been granted the credit and that the Revenue had taken divergent stands by challenging those orders. On that factual basis, the ingredients required to justify extended limitation were not met, so the demand was barred by limitation without any merits examination of the credit claim. The assessee therefore succeeded. Case-Laws Central Excise Mon, 14 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409863