https://www.taxtmi.com/caselaws?id=456787 Where the Revenue itself has taken divergent views on the entitlement to credit under the Jammu and Kashmir exemption regime, and similarly placed assessees have already been granted relief, invocation of the extended period of limitation is unsustainable. The article states that in such circumstances the show cause notice cannot validly rest on extended limitation, and the limitation objection becomes decisive without reaching the merits of the credit claim. Accordingly, denial of credit was treated as barred by limitation because the extended period could not be applied on the facts described. en-us Mon, 19 Nov 2018 00:00:00 +0530 Wed, 14 Aug 2024 21:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456787 Where the Revenue itself has taken divergent views on the entitlement to credit under the Jammu and Kashmir exemption regime, and similarly placed assessees have already been granted relief, invocation of the extended period of limitation is unsustainable. The article states that in such circumstances the show cause notice cannot validly rest on extended limitation, and the limitation objection becomes decisive without reaching the merits of the credit claim. Accordingly, denial of credit was treated as barred by limitation because the extended period could not be applied on the facts described. Case-Laws Central Excise Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456787