https://www.taxtmi.com/caselaws?id=464231 HC dismissed the revenue's appeal, upholding the Tribunal's finding that the extended period of limitation could not be invoked for recovery of cenvat credit on common input services used for both taxable manufacturing and trading. The court accepted that the classification of trading as an "exempted service" and the retrospective/prospective effect of the clarificatory amendment were contentious at the relevant time, and there was no deliberate suppression, fraud or willful misstatement by the assessee. No substantial question of law arose for consideration. en-us Tue, 27 Apr 2021 00:00:00 +0530 Mon, 13 Oct 2025 19:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464231 HC dismissed the revenue's appeal, upholding the Tribunal's finding that the extended period of limitation could not be invoked for recovery of cenvat credit on common input services used for both taxable manufacturing and trading. The court accepted that the classification of trading as an "exempted service" and the retrospective/prospective effect of the clarificatory amendment were contentious at the relevant time, and there was no deliberate suppression, fraud or willful misstatement by the assessee. No substantial question of law arose for consideration. Case-Laws Central Excise Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464231