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Extended Limitation Cannot Apply if Department Itself Disputed CERA Audit Objection
Case Law Details
- Case Name
- Precision Equipments Chennai Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Precision Equipments Chennai Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal by holding that the extended period of limitation could not be invoked where the Department itself had disputed the Central Excise Revenue Audit (CERA) objection that led to the issuance of the show cause notice. The dispute concerned service tax of ₹4,54,786 allegedly payable on certain job work activities undertaken between September 10, 2004 and March 31, 2006, which the ...
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