https://www.taxtmi.com/caselaws?id=416467 Extended limitation was unavailable because the assessee had disclosed the manner of credit availment and reversal through letters to the department and in periodic returns. The lower authorities did not address these disclosures, and the show cause notice contained no positive material showing wilful suppression of facts with intent to evade tax. On that basis, the demand was held unsustainable on limitation and was set aside. en-us Wed, 29 Dec 2021 00:00:00 +0530 Thu, 30 Dec 2021 08:31:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416467 Extended limitation was unavailable because the assessee had disclosed the manner of credit availment and reversal through letters to the department and in periodic returns. The lower authorities did not address these disclosures, and the show cause notice contained no positive material showing wilful suppression of facts with intent to evade tax. On that basis, the demand was held unsustainable on limitation and was set aside. Case-Laws Service Tax Wed, 29 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416467