https://www.taxtmi.com/caselaws?id=800851 Removal of PPCP and SAN inputs to moulders after CENVAT credit reversal and payment of VAT/CST does not constitute trading or an exempted service. Consequently, the payment obligation applicable to exempted services does not arise merely because inputs are cleared as such for conversion into battery components. Extended limitation based on suppression is unavailable where departmental Range and Divisional officials knew of the credit availment, removals and reversals, as that knowledge negates suppression with intent to evade duty. The resulting demand, interest and penalty lack legal basis. en-us Tue, 29 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800851 Removal of PPCP and SAN inputs to moulders after CENVAT credit reversal and payment of VAT/CST does not constitute trading or an exempted service. Consequently, the payment obligation applicable to exempted services does not arise merely because inputs are cleared as such for conversion into battery components. Extended limitation based on suppression is unavailable where departmental Range and Divisional officials knew of the credit availment, removals and reversals, as that knowledge negates suppression with intent to evade duty. The resulting demand, interest and penalty lack legal basis. Case-Laws Central Excise Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800851