https://www.taxtmi.com/caselaws?id=776064 The CESTAT Kolkata allowed the appeal, holding that the denial of CENVAT credit was barred by limitation as the SCN was issued more than four years after the credit was taken. The appellant had valid agreements, invoices, payments, and service tax remittances, negating allegations of suppression or fraud. The Revenue failed to promptly investigate or verify the service provider's compliance. Delay in recording statements and lack of corroborative evidence further weakened the case. The appellant's bona fide belief in credit eligibility was upheld. Consequently, the proceedings were dismissed on both merits and limitation grounds, and penalties against co-noticees were also set aside. en-us Fri, 01 Aug 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776064 The CESTAT Kolkata allowed the appeal, holding that the denial of CENVAT credit was barred by limitation as the SCN was issued more than four years after the credit was taken. The appellant had valid agreements, invoices, payments, and service tax remittances, negating allegations of suppression or fraud. The Revenue failed to promptly investigate or verify the service provider's compliance. Delay in recording statements and lack of corroborative evidence further weakened the case. The appellant's bona fide belief in credit eligibility was upheld. Consequently, the proceedings were dismissed on both merits and limitation grounds, and penalties against co-noticees were also set aside. Case-Laws Central Excise Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776064