https://www.taxtmi.com/caselaws?id=799974 Reverse-charge service tax payable by recipients of services from abroad under Section 66A could be discharged using permissible CENVAT credit. Because such credit utilisation was permitted, the conditions for invoking the extended limitation under the proviso to Section 73 were absent. The limitation governing recovery of the principal service tax also governed consequential interest. Accordingly, recovery of interest beyond the normal limitation period was barred, and the interest demand could not be sustained. en-us Wed, 23 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799974 Reverse-charge service tax payable by recipients of services from abroad under Section 66A could be discharged using permissible CENVAT credit. Because such credit utilisation was permitted, the conditions for invoking the extended limitation under the proviso to Section 73 were absent. The limitation governing recovery of the principal service tax also governed consequential interest. Accordingly, recovery of interest beyond the normal limitation period was barred, and the interest demand could not be sustained. Case-Laws Service Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799974