https://www.taxtmi.com/caselaws?id=776611 The CESTAT held that the extended period of limitation cannot be invoked for recovery of service tax on re-transmission of broadcast signals, restricting the demand to the normal limitation period. CENVAT credit claims beyond one year from the date of document issuance were disallowed as per Cenvat Credit Rules. Penalties under Section 78 imposed due to extended period invocation were set aside. The matter was remanded to the Original Authority for re-quantification of the demand within the normal limitation period. Appeals were partly allowed. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776611 The CESTAT held that the extended period of limitation cannot be invoked for recovery of service tax on re-transmission of broadcast signals, restricting the demand to the normal limitation period. CENVAT credit claims beyond one year from the date of document issuance were disallowed as per Cenvat Credit Rules. Penalties under Section 78 imposed due to extended period invocation were set aside. The matter was remanded to the Original Authority for re-quantification of the demand within the normal limitation period. Appeals were partly allowed. Case-Laws Service Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776611