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of <h1>Tribunal Upholds PSU's Right to CENVAT Credit Despite Procedural Lapses; Rejects Extended Limitation Period for Show-Cause Notice.</h1> The case involves a Public Sector Undertaking (PSU) providing telecommunication services, which faced a dispute over the validity of availing CENVAT credit on input services. The Department of Central Excise and Service Tax challenged the credit based on procedural non-conformity. The Tribunal ruled in favor of the PSU, emphasizing that procedural lapses should not negate substantive rights, especially when the reality of services is undisputed. Additionally, the Tribunal rejected the extended period of limitation for issuing a show-cause notice, citing a lack of evidence for fraud or intent to evade taxes, thus reinforcing taxpayer rights and procedural fairness.
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