https://www.taxtmi.com/caselaws?id=774772 CESTAT Chandigarh-AT partially allowed appellant's appeal against service tax demand and CENVAT credit denial. The tribunal held that extended limitation period cannot be invoked merely because audit detected issues, absent any mis-declaration by appellants. Revenue failed to establish grounds for extended period invocation. Regarding CENVAT credit, while appellants claimed possession of requisite invoices, Commissioner found they failed to produce relevant documents. Matter remanded to Original Authority for verification of invoices and determination of credit eligibility. Normal period demand remanded for fresh consideration of taxability issues. Extended period invocation set aside. en-us Fri, 11 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774772 CESTAT Chandigarh-AT partially allowed appellant's appeal against service tax demand and CENVAT credit denial. The tribunal held that extended limitation period cannot be invoked merely because audit detected issues, absent any mis-declaration by appellants. Revenue failed to establish grounds for extended period invocation. Regarding CENVAT credit, while appellants claimed possession of requisite invoices, Commissioner found they failed to produce relevant documents. Matter remanded to Original Authority for verification of invoices and determination of credit eligibility. Normal period demand remanded for fresh consideration of taxability issues. Extended period invocation set aside. Case-Laws Service Tax Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774772