https://www.taxtmi.com/caselaws?id=758839 CESTAT Delhi allowed the appeal, setting aside the demand notice dated 23.04.2016 as time-barred. The tribunal held that extended limitation period cannot be invoked when the assessee regularly filed ST-3 returns and disclosed all information to the department. The revenue failed to establish fraud, collusion, willful misstatement or suppression of facts merely because CENVAT credit availment was discovered during audit. Without evidence of deliberate intent to evade service tax payment, the extended period is not applicable, making the entire demand invalid. en-us Thu, 19 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758839 CESTAT Delhi allowed the appeal, setting aside the demand notice dated 23.04.2016 as time-barred. The tribunal held that extended limitation period cannot be invoked when the assessee regularly filed ST-3 returns and disclosed all information to the department. The revenue failed to establish fraud, collusion, willful misstatement or suppression of facts merely because CENVAT credit availment was discovered during audit. Without evidence of deliberate intent to evade service tax payment, the extended period is not applicable, making the entire demand invalid. Case-Laws Service Tax Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758839