https://www.taxtmi.com/caselaws?id=788777 Extended-period service tax demands require proof of suppression, wilful misstatement, fraud, collusion, or intent to evade; where the department relies only on records already available in scrutiny and no mens rea is shown, the demand is barred by limitation and set aside. CENVAT credit cannot be denied merely because it was omitted from ST-3 returns or taken after a procedural time limit when tax payment and underlying eligibility are otherwise established, so the credit denial failed. Penalty under Section 78 was unsustainable for the same reasons and was deleted. Interest remained payable on admitted belated service tax payments as a consequential statutory liability. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788777 Extended-period service tax demands require proof of suppression, wilful misstatement, fraud, collusion, or intent to evade; where the department relies only on records already available in scrutiny and no mens rea is shown, the demand is barred by limitation and set aside. CENVAT credit cannot be denied merely because it was omitted from ST-3 returns or taken after a procedural time limit when tax payment and underlying eligibility are otherwise established, so the credit denial failed. Penalty under Section 78 was unsustainable for the same reasons and was deleted. Interest remained payable on admitted belated service tax payments as a consequential statutory liability. Case-Laws Service Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788777