Extended Limitation Period Inapplicable: No Willful Suppression of Irregular CENVAT Credit on Travel Input Services.

Extended period of limitation - it cannot be held that the appellant had willfully suppressed the fact of irregular cenvat credit in case of input service of traveling. It is, therefore, right to conclude that the subject demand and recovery would be legally unauthorized beyond the normal period of one year from the relevant date. - AT .....

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