https://www.taxtmi.com/caselaws?id=766301 CESTAT Chandigarh allowed the appeal on limitation grounds without examining merits. The Revenue invoked extended period for demands related to wrongful Cenvat credit on GTA services, short payment of service tax under RCM, wrong utilization of education cess, and non-reversal of credit under Rule 6(3). CESTAT held that Revenue failed to establish suppression of material facts with intent to evade duty, merely stating audit discovery was insufficient. Since GTA credit admissibility was under litigation with contrary HC judgments and referred to Larger Bench, extended period was not invokable. Following Ultra Tech Cement precedent, demands in revenue-neutral situations with disputed issues under litigation cannot invoke extended period. Entire demand held time-barred. en-us Thu, 20 Feb 2025 00:00:00 +0530 Sat, 22 Feb 2025 08:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766301 CESTAT Chandigarh allowed the appeal on limitation grounds without examining merits. The Revenue invoked extended period for demands related to wrongful Cenvat credit on GTA services, short payment of service tax under RCM, wrong utilization of education cess, and non-reversal of credit under Rule 6(3). CESTAT held that Revenue failed to establish suppression of material facts with intent to evade duty, merely stating audit discovery was insufficient. Since GTA credit admissibility was under litigation with contrary HC judgments and referred to Larger Bench, extended period was not invokable. Following Ultra Tech Cement precedent, demands in revenue-neutral situations with disputed issues under litigation cannot invoke extended period. Entire demand held time-barred. Case-Laws Central Excise Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766301