2026-VIL-1126-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Demand invoking extended period - Assessee had recorded all transactions in books of accounts, reported CENVAT Credit in statutory returns, and provided all necessary documents to the Department. The inquiry was conducted based on records submitted by the assessee, with the only discrepancy being difference in presentation or reconciliation of figures - Whether the extended period of limitation is invokable when all transactions were duly recorded in books of accounts, all CENVAT Credits were duly reported in statutory returns, and entire data was available with the department, with merely a difference in presentation or reconciliation of figures – HELD - Mere difference in presentation or reconciliation of figures does not constitute suppression of facts or willful misstatement with an intent to evade payment of service tax. The Department cannot invoke extended period when all transactions were transparently recorded in statutory books of accounts, all credits were properly disclosed in statutory returns filed with the department, and the entire data was available with the department. The ingredients of suppression, willful misstatement, or fraud are absent when the assessee has maintained complete transparency and provided all requisite documents during proceedings. Accordingly, the Department cannot resort to extended period of limitation merely on the basis of reconciliation differences. The demand raised under extended period is ex-facie barred by limitation and set aside - The impugned order is set aside and the Order-In-Original dropping the proceedings is upheld. The appeal filed by the assessee is allowed
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