https://www.taxtmi.com/caselaws?id=447529 Penalty was not sustainable where the disputed Cenvat credit had already been voluntarily reversed before the show cause notice and the Department failed to prove suppression, fraud, wilful misstatement or intent to evade duty. The record showed that the credit issue emerged from the appellant's own documents, returns had been regularly filed, and the non-payment was treated as inadvertent after a change in law rather than deliberate evasion. The longer limitation period was therefore unjustified. The already reversed amount was retained by way of appropriation, but the penalty was set aside. en-us Wed, 22 Nov 2023 00:00:00 +0530 Thu, 28 Dec 2023 21:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447529 Penalty was not sustainable where the disputed Cenvat credit had already been voluntarily reversed before the show cause notice and the Department failed to prove suppression, fraud, wilful misstatement or intent to evade duty. The record showed that the credit issue emerged from the appellant's own documents, returns had been regularly filed, and the non-payment was treated as inadvertent after a change in law rather than deliberate evasion. The longer limitation period was therefore unjustified. The already reversed amount was retained by way of appropriation, but the penalty was set aside. Case-Laws Service Tax Wed, 22 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447529