https://www.taxtmi.com/caselaws?id=469718 Extended limitation for service tax demand was not available where the facts were found comparable to earlier cases, so the demand and related penalties were confined to the normal period and sent back for recomputation. CENVAT credit on invoices or documents beyond the time prescribed under Rule 4(7) of the CENVAT Credit Rules, 2004 was not allowed as a blanket claim because the statutory time conditions and record-keeping requirements were not met. However, on remand the adjudicating authority was directed to examine whether any document fell within the prescribed time limit before quantifying the demand for the normal period. en-us Mon, 18 Nov 2024 00:00:00 +0530 Tue, 30 Jun 2026 22:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469718 Extended limitation for service tax demand was not available where the facts were found comparable to earlier cases, so the demand and related penalties were confined to the normal period and sent back for recomputation. CENVAT credit on invoices or documents beyond the time prescribed under Rule 4(7) of the CENVAT Credit Rules, 2004 was not allowed as a blanket claim because the statutory time conditions and record-keeping requirements were not met. However, on remand the adjudicating authority was directed to examine whether any document fell within the prescribed time limit before quantifying the demand for the normal period. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469718