TMI BlogExtended period of limitation - irregular availment of CENVAT Credit - The ST-3 return for the period...Extended period of limitation - irregular availment of CENVAT Credit - The ST-3 return for the period October 2010 to March 2011 in which details were disclosed was also filed by the appellant on 25.04.2011. - the appellant had not suppressed facts, much less suppressed facts with an intention to evade payment of service tax. - Demand set aside - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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