https://www.taxtmi.com/caselaws?id=770370 CESTAT Ahmedabad held that appellant's availment of Cenvat Credit in March 2010, after challenging rebate orders through appeals and revision, was justified due to financial constraints and delayed government decisions. The tribunal ruled that extended period of limitation was improperly invoked since credit availment was disclosed in ER-1 returns filed with department, establishing no suppression or concealment. Show cause notice issued in October 2013 exceeded normal limitation period. Department's argument that issue emerged only during audit was unconvincing given prior disclosure in statutory returns. Appeal allowed. en-us Fri, 09 May 2025 00:00:00 +0530 Fri, 09 May 2025 17:29:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770370 CESTAT Ahmedabad held that appellant's availment of Cenvat Credit in March 2010, after challenging rebate orders through appeals and revision, was justified due to financial constraints and delayed government decisions. The tribunal ruled that extended period of limitation was improperly invoked since credit availment was disclosed in ER-1 returns filed with department, establishing no suppression or concealment. Show cause notice issued in October 2013 exceeded normal limitation period. Department's argument that issue emerged only during audit was unconvincing given prior disclosure in statutory returns. Appeal allowed. Case-Laws Central Excise Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770370