Cenvat credit validity vs procedural lapses: extended limitation requires evidence of fraud or suppression to apply.
Whether a PSU could claim CENVAT credit through its Head Office functioning as an Input Service Distributor despite documentation lapses, and whether the Department could invoke the extended period of limitation were examined. The focus is on reconciling substantive receipt of services with procedural compliance, and on the requisite showing of fraud, collusion, willful misstatement, or suppression of facts to justify extending limitation beyond the normal period; mere delay without such evidence does not suffice.