2026-VIL-1001-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Invocation of extended period of limitation, Issue arising from Departmental audit objection - The show cause notice was issued consequent to a Central Excise Revenue Audit (CERA) objection which was raised and disputed by the department itself, with the matter being kept in the call book - Whether the extended period of limitation can be invoked to issue a show cause notice when the underlying issue arises from a CERA audit objection that was itself disputed and not agreed with by the Department, thereby raising a question of suppression of facts by the assessee – HELD – The limitation is a jurisdictional issue which goes to the root of the matter and must be examined at the threshold - When a CERA objection is raised and the Department itself disputes and does not agree with such objection, the issue becomes one of interpretation between the revenue authority and the assessee, not suppression of facts by the assessee. The concept of suppression requires deliberate withholding of material facts, which cannot be attributed to the assessee when the department was equally uncertain of the CERA audit objection - Furthermore, the original authority failed to provide adequate reasoning on how suppression was established. The impugned order's finding of suppression was opaque and reduced to a single line without discussing how the charge of suppression could be alleged when the issue itself was raised by the audit body and was initially not agreed with by the department - The show cause notice is set aside as time-barred and the appeal is allowed
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