https://www.taxtmi.com/caselaws?id=411064 The Tribunal allowed the appeal, setting aside the Commissioner's order confirming the recovery of CENVAT credit, interest, and penalties. It held that the extended period of limitation under Section 73(1) of the Finance Act could not be invoked as there was no willful suppression of facts to evade service tax payment. The Tribunal also rejected the Department's argument against the validity of the pre-deposit made using CENVAT credit. en-us Wed, 11 Aug 2021 00:00:00 +0530 Tue, 17 Aug 2021 09:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411064 The Tribunal allowed the appeal, setting aside the Commissioner's order confirming the recovery of CENVAT credit, interest, and penalties. It held that the extended period of limitation under Section 73(1) of the Finance Act could not be invoked as there was no willful suppression of facts to evade service tax payment. The Tribunal also rejected the Department's argument against the validity of the pre-deposit made using CENVAT credit. Case-Laws Service Tax Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411064