https://www.taxtmi.com/caselaws?id=802284 Extended limitation requires proof of conscious and deliberate withholding, not mere non-payment or inaction. Where relevant accounts and returns were disclosed and no such withholding was established, recovery, interest and penalties are time-barred even if Cenvat credit is disallowed on merits. Specified departmental communications without a document identification number are invalid unless an exception applies, but remain effective until set aside by a competent court or authority. Service tax demands cannot rest solely on differences between accounting revenue and returns, because project completion accounting and the earlier of invoice or payment determine different timings. Construction service abatement requires no Cenvat credit on inputs and inclusion of land value in the amount charged; credit on input services does not breach the input condition, and the department bears the burden of proving a breach. en-us Tue, 27 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802284 Extended limitation requires proof of conscious and deliberate withholding, not mere non-payment or inaction. Where relevant accounts and returns were disclosed and no such withholding was established, recovery, interest and penalties are time-barred even if Cenvat credit is disallowed on merits. Specified departmental communications without a document identification number are invalid unless an exception applies, but remain effective until set aside by a competent court or authority. Service tax demands cannot rest solely on differences between accounting revenue and returns, because project completion accounting and the earlier of invoice or payment determine different timings. Construction service abatement requires no Cenvat credit on inputs and inclusion of land value in the amount charged; credit on input services does not breach the input condition, and the department bears the burden of proving a breach. Case-Laws Service Tax Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802284