https://www.taxtmi.com/caselaws?id=456787 Extended limitation cannot support denial of credit where the Revenue has taken divergent positions on the same entitlement issue and similarly placed assessees have received credit. Under the Jammu & Kashmir exemption regime, conflicting departmental views showed that the issue was not sufficiently settled to justify invoking the extended period. As the show cause notice relied on that extended period, the limitation objection barred the credit denial, without requiring examination of the substantive credit claim. 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 Extended limitation cannot support denial of credit where the Revenue has taken divergent positions on the same entitlement issue and similarly placed assessees have received credit. Under the Jammu & Kashmir exemption regime, conflicting departmental views showed that the issue was not sufficiently settled to justify invoking the extended period. As the show cause notice relied on that extended period, the limitation objection barred the credit denial, without requiring examination of the substantive credit claim. Case-Laws Central Excise Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456787