The appellant could have entertained bonafide belief that they ...
CENVAT Credit Case: No Evidence of Intent to Evade Tax, Extended Limitation Period Not Applicable.
March 25, 2019
Case Laws Service Tax AT
The appellant could have entertained bonafide belief that they are eligible for CENVAT Credit on the dumpers and tippers - also there is nothing in the record to indicate that there was suppression, misstatement of fact with intent to evade tax - Extended period of limitation cannot be invoked.
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