Case Law Analysis
|Custom, Excise & Service Tax Tribunal
Extended Limitation Period Inapplicable Without Suppression of Facts | Cenvat Credit Rules : CESTAT Chennai
CESTAT Chennai rules that the extended limitation period under Cenvat Credit Rules cannot be invoked when the department was already aware of the facts. The Rs. 39,99,079 demand was set aside as time-barred, reinforcing that suppression of facts is essential for invoking the extended period.