https://www.taxtmi.com/caselaws?id=798063 Substantively eligible CENVAT credit remains available where receipt of input services, service-tax payment and supporting documents are undisputed; non-reflection in ST-3 returns and delayed utilisation are procedural lapses that do not defeat entitlement. A service-tax demand based solely on information from the Income Tax Department cannot invoke the extended limitation period without material establishing suppression, misstatement, fraud, collusion or intent to evade tax. The original adjudication was restored, preserving eligible credit and preventing demand confirmation through extended limitation. en-us Fri, 28 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798063 Substantively eligible CENVAT credit remains available where receipt of input services, service-tax payment and supporting documents are undisputed; non-reflection in ST-3 returns and delayed utilisation are procedural lapses that do not defeat entitlement. A service-tax demand based solely on information from the Income Tax Department cannot invoke the extended limitation period without material establishing suppression, misstatement, fraud, collusion or intent to evade tax. The original adjudication was restored, preserving eligible credit and preventing demand confirmation through extended limitation. Case-Laws Service Tax Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798063