https://www.taxtmi.com/caselaws?id=456789 Cenvat credit entitlement under Notification No. 01/10-CE was affirmed for the relevant period, as the Tribunal followed its earlier decision on the same issue and found no basis to deny credit merely because the benefit had been questioned before the 2014 amendment. Where the Revenue itself had taken divergent views on the same credit entitlement, invocation of the extended period of limitation was not justified. As the show cause notices were issued on that extended basis, the denial of credit could not be sustained and the impugned orders were set aside, with consequential relief. en-us Wed, 06 Nov 2019 00:00:00 +0530 Wed, 14 Aug 2024 21:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456789 Cenvat credit entitlement under Notification No. 01/10-CE was affirmed for the relevant period, as the Tribunal followed its earlier decision on the same issue and found no basis to deny credit merely because the benefit had been questioned before the 2014 amendment. Where the Revenue itself had taken divergent views on the same credit entitlement, invocation of the extended period of limitation was not justified. As the show cause notices were issued on that extended basis, the denial of credit could not be sustained and the impugned orders were set aside, with consequential relief. Case-Laws Central Excise Wed, 06 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456789