https://www.taxtmi.com/caselaws?id=776678 The CESTAT Allahabad held that the extended period of limitation could not be invoked for recovery of service tax on cable operator services, restricting the demand to the normal limitation period. The tribunal upheld the denial of Cenvat credit claimed beyond one year from the date of document issuance, in accordance with Rule 4(7) of the Cenvat Credit Rules, 2004. Penalties imposed under Section 78 were set aside due to the inapplicability of the extended limitation period. The case was remanded to the Original Authority for re-quantification of the demand within the normal limitation period. The appeal was partly allowed by way of remand. en-us Tue, 12 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 14:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776678 The CESTAT Allahabad held that the extended period of limitation could not be invoked for recovery of service tax on cable operator services, restricting the demand to the normal limitation period. The tribunal upheld the denial of Cenvat credit claimed beyond one year from the date of document issuance, in accordance with Rule 4(7) of the Cenvat Credit Rules, 2004. Penalties imposed under Section 78 were set aside due to the inapplicability of the extended limitation period. The case was remanded to the Original Authority for re-quantification of the demand within the normal limitation period. The appeal was partly allowed by way of remand. Case-Laws Service Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776678