Extended period of limitation cannot be invoked as issue involved interpretation of law

Advertisement Bharat Electronics Limited Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) CESTAT Chennai held that invocation of extended period of limitation unjustified as issue was mired in litigation and interpretation of law. Further, appellant is public sector undertaking and hence there is no scope of suppression with an intention to evade tax. Facts- During the audit of accounts of the assessee, it appeared to the Revenue that the appellant had received service charges from Heavy Vehicle Factory (HVF), Avadi for overhauling of parts of gun control stabilizer, for which ...