https://www.taxtmi.com/caselaws?id=785703 Cenvat credit availed on input services was disclosed in ER-1 return and supporting correspondence, which the adjudicator found sufficient to show no suppression or mis-declaration; therefore invocation of the extended period of limitation was unjustified and demand and penalties could not be sustained. The disclosure included amortisation of free issue design costs against dutiable final products, establishing the nature and use of the input service and negating personal liability for undisclosed credit. The result is setting aside of the confirmed demand and penalties, and allowance of the appeals. en-us Wed, 07 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 11:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785703 Cenvat credit availed on input services was disclosed in ER-1 return and supporting correspondence, which the adjudicator found sufficient to show no suppression or mis-declaration; therefore invocation of the extended period of limitation was unjustified and demand and penalties could not be sustained. The disclosure included amortisation of free issue design costs against dutiable final products, establishing the nature and use of the input service and negating personal liability for undisclosed credit. The result is setting aside of the confirmed demand and penalties, and allowance of the appeals. Case-Laws Central Excise Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785703