https://www.taxtmi.com/caselaws?id=796770 Extended limitation for recovery of inadmissible CENVAT credit applies where material facts affecting credit eligibility were deliberately concealed. Input-service credit related to services received while manufactured goods enjoyed area-based exemption, but the disclosure of intended post-exemption credit availment did not identify those pre-cut-off invoices. Spreading the credit across ER-1 returns rather than fully disclosing it in the relevant return, despite invoice availability, supported concealment rather than bona fide error. The statutory conditions for the extended period were therefore met, and recovery was not time-barred. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796770 Extended limitation for recovery of inadmissible CENVAT credit applies where material facts affecting credit eligibility were deliberately concealed. Input-service credit related to services received while manufactured goods enjoyed area-based exemption, but the disclosure of intended post-exemption credit availment did not identify those pre-cut-off invoices. Spreading the credit across ER-1 returns rather than fully disclosing it in the relevant return, despite invoice availability, supported concealment rather than bona fide error. The statutory conditions for the extended period were therefore met, and recovery was not time-barred. Case-Laws Central Excise Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796770