Tribunal Upholds Cenvat Credit Reversal but Rejects Extended Period Use Due to Lack of Fact Suppression.

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....Reversal of Cenvat Credit - The tribunal agreed with the department that the assessee had not demonstrated that common input services were not used for exempted activities. However, on the matter of invoking the extended period for the demand, the tribunal found in favor of the assessee, concluding that there was no suppression of facts justifying the extended period's invocation.....