https://www.taxtmi.com/caselaws?id=792387 Where the Department already had access to the relevant CENVAT credit disclosures through audit and ST-3 returns, and no suppression of facts or intent to evade duty was shown, the extended period of limitation could not be invoked and the demand failed. On the same facts, the mere reversal of credit did not create an independent interest liability, and penalty was also unavailable because the foundation of deliberate suppression was absent. The demands, interest and penalty were accordingly set aside, with consequential relief. en-us Mon, 25 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792387 Where the Department already had access to the relevant CENVAT credit disclosures through audit and ST-3 returns, and no suppression of facts or intent to evade duty was shown, the extended period of limitation could not be invoked and the demand failed. On the same facts, the mere reversal of credit did not create an independent interest liability, and penalty was also unavailable because the foundation of deliberate suppression was absent. The demands, interest and penalty were accordingly set aside, with consequential relief. Case-Laws Service Tax Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792387