Extended Limitation u/s 73(1) proviso of Finance Act was not invokable without wilful suppression

Chennai Radha Engineering Works Pvt. Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) Conclusion: Extended period of limitation could not be invoked in the absence of fraud, suppression or wilful misstatement with intent to evade tax and accordingly, set aside the entire demand as time barred. Held: Assessee-company was engaged in providing multiple taxable services, availed CENVAT credit on certain capital goods and claimed abatement under Notification No. 1/2006-ST. Department issued a show cause notice alleging wrongful availment of credit, ineligible documentation, and inc...