https://www.taxtmi.com/caselaws?id=464400 Service tax demand for 2007-08 to 2010-11 was held time-barred because the show cause notice was issued on 04.10.2012 and the extended limitation period could not be invoked. The existence of contrary decisions on Cenvat credit eligibility weighed against alleging suppression or invoking the extended period. The amendment to Section 73 of the Finance Act, 1994, increasing the limitation period from 12 months to 18 months with effect from 28.05.2012, was held inapplicable to the earlier disputed period. The entire demand was therefore barred by limitation, with consequential relief granted. en-us Wed, 23 May 2018 00:00:00 +0530 Tue, 28 Oct 2025 10:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464400 Service tax demand for 2007-08 to 2010-11 was held time-barred because the show cause notice was issued on 04.10.2012 and the extended limitation period could not be invoked. The existence of contrary decisions on Cenvat credit eligibility weighed against alleging suppression or invoking the extended period. The amendment to Section 73 of the Finance Act, 1994, increasing the limitation period from 12 months to 18 months with effect from 28.05.2012, was held inapplicable to the earlier disputed period. The entire demand was therefore barred by limitation, with consequential relief granted. Case-Laws Service Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464400