Extended period cannot be invoked if divergent views exist even if ultimately Revenue view prevails

Rathi Steel & Power Ltd. Vs Commissioner of CGST & Excise (CESTAT Kolkata)

As regards invocation of extended period of Limitation, I find that the Appellant had made categorical submissions in this regard which finds mention in the order in appeal but there is no finding on the same. In any case, when the issue is no more res integra that where the assessee is entitled to claim cenvat credit of the tax paid under RCM, there cannot be any question of invocation of extended period. It is also a settled legal position t

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