https://www.taxtmi.com/caselaws?id=415567 CENVAT credit denial was found time-barred because the show cause notice invoked the extended limitation period despite divergent Revenue views on credit availability. The Tribunal noted that the relevant period pre-dated Notification No. 02/14-CE (N.T.) dated 20.01.2014, and that similarly placed assessees had been allowed credit while the Revenue itself had appealed those orders. On that basis, the extended period was held unsustainable, and the credit denial failed on limitation. en-us Tue, 23 Nov 2021 00:00:00 +0530 Thu, 09 Dec 2021 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415567 CENVAT credit denial was found time-barred because the show cause notice invoked the extended limitation period despite divergent Revenue views on credit availability. The Tribunal noted that the relevant period pre-dated Notification No. 02/14-CE (N.T.) dated 20.01.2014, and that similarly placed assessees had been allowed credit while the Revenue itself had appealed those orders. On that basis, the extended period was held unsustainable, and the credit denial failed on limitation. Case-Laws Central Excise Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415567