https://www.taxtmi.com/caselaws?id=779532 CESTAT held the show-cause notice issued after an audit in 2020, which invoked the extended five-year limitation to deny Cenvat credit, was time-barred. Noting the appellant had been regularly registered and filing ER-3 returns, the Tribunal found the extended period could not be validly invoked for the impugned period. The demand for denied Cenvat credit, interest and equivalent penalty was set aside and the appeal was allowed. en-us Wed, 24 Sep 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779532 CESTAT held the show-cause notice issued after an audit in 2020, which invoked the extended five-year limitation to deny Cenvat credit, was time-barred. Noting the appellant had been regularly registered and filing ER-3 returns, the Tribunal found the extended period could not be validly invoked for the impugned period. The demand for denied Cenvat credit, interest and equivalent penalty was set aside and the appeal was allowed. Case-Laws Central Excise Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779532