https://www.taxtmi.com/caselaws?id=770753 CESTAT Ahmedabad dismissed the department's appeal challenging reversal of CENVAT credit demand. The assessee underwent multiple departmental audits from 2008-2014 with "Nil" findings, indicating no irregularities. The department issued show cause notice in 2017 based on CERA observations, alleging suppression after six years. CESTAT held that extended limitation period could not be invoked as the department failed to establish which documents were suppressed that weren't available during regular audits. Export cargo handling service was excluded from service tax net, not constituting exempted service requiring CENVAT credit reversal under CCR 2004 Rule 6(3). Demand for service tax, interest, and penalties was unsustainable. en-us Wed, 14 May 2025 00:00:00 +0530 Wed, 14 May 2025 16:52:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770753 CESTAT Ahmedabad dismissed the department's appeal challenging reversal of CENVAT credit demand. The assessee underwent multiple departmental audits from 2008-2014 with "Nil" findings, indicating no irregularities. The department issued show cause notice in 2017 based on CERA observations, alleging suppression after six years. CESTAT held that extended limitation period could not be invoked as the department failed to establish which documents were suppressed that weren't available during regular audits. Export cargo handling service was excluded from service tax net, not constituting exempted service requiring CENVAT credit reversal under CCR 2004 Rule 6(3). Demand for service tax, interest, and penalties was unsustainable. Case-Laws Service Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770753