Invocation of extended period not justified as inadmissible Cenvat Credit duly reflected in return

HCL Technologies Ltd. Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) CESTAT Allahabad held that extended period of limitation is not invocable since alleged inadmissible cenvat credit was duly reflected in the return. Accordingly, demand beyond normal period of limitation set aside. Facts- Appellant is a global IT services company engaged in the development of SOFTWARE & Exporting thereof through internet from its centers at Bangalore, Chennal, Gurgaon. Hyderabad etc to various customers situated outside India. As the appellant is mainly exporting ITS/ITE Service as per E...