TMI Blog2018 (8) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... f. In this circumstance, it is apparent that the situation is Revenue neutral. In view of the Revenue neutral situation, as held in the case of Jay Yushin Limited [2000 (7) TMI 105 - CEGAT, COURT NO. I, NEW DELHI], extended period of limitation cannot be invoked. Appeal allowed - decided in favor of appellant. - ST/569/2010-DB - A/11617 / 2018 - Dated:- 1-8-2018 - Mr. Ramesh Nair, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant not only paid the tax and interest but has also availed Cenvat credit of the same. The Cenvat credit has not been disputed by the Revenue. Ld. Counsel pointed out that the show cause notice has been issued by invoking extended period of limitation. He argued that extended period of limitation cannot be invoked in such a Revenue neutral situation where the appellant themselves are entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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