https://www.taxtmi.com/caselaws?id=786233 Audit found alleged wrongful availment of CENVAT credit on input services attributable to an exempted unit; the respondent paid the disputed credit and interest before any show cause notice was issued. Payment prior to issuance of SCN precludes initiation of demand proceedings and invocation of the extended limitation, so issuance of the SCN and invocation of extended limitation were unsustainable. Consequentially, penalty under the relevant penalty provision was dropped and the departmental appeal was dismissed; cross objection disposed accordingly. en-us Tue, 03 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786233 Audit found alleged wrongful availment of CENVAT credit on input services attributable to an exempted unit; the respondent paid the disputed credit and interest before any show cause notice was issued. Payment prior to issuance of SCN precludes initiation of demand proceedings and invocation of the extended limitation, so issuance of the SCN and invocation of extended limitation were unsustainable. Consequentially, penalty under the relevant penalty provision was dropped and the departmental appeal was dismissed; cross objection disposed accordingly. Case-Laws Central Excise Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786233