The SCN was issued in 2008 for the period of 2004-2005 and ...

SCN from 2008 fails to invoke extended period; demand for 2004-2006 Cenvat Credit misuse is time-barred.

June 20, 2017

Case Laws Service Tax AT

The SCN was issued in 2008 for the period of 2004-2005 and 2005-2006 nowhere invoked extended period in relation to the wrong availment/utilization of Cenvat Credit. In the absence of express invoking of extended period in the show cause notice, the demand is completely barred by limitation.

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The SCN was issued in 2008 for the period of 2004-2005 and ...

SCN from 2008 fails to invoke extended period; demand for 2004-2006 Cenvat Credit misuse is time-barred.

June 20, 2017

Case Laws Service Tax AT

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