Extended Limitation Cannot Be Invoked Twice for Same Issue: CESTAT Kolkata

Neo Metaliks Limited Vs Commissioner of Central Excise and Service Tax (CESTAT Kolkata) The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Kolkata delivered a ruling in the case of Neo Metaliks Limited vs. Commissioner of Central Excise and Service Tax, addressing five appeals concerning the denial of CENVAT credit. The key issue in these appeals was whether the extended period of limitation could be invoked multiple times for the same matter. The tribunal ruled that once the extended limitation has been used for an issue, subsequent notices for the same issue cannot rely on it a...