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![No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order] No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/500x300_2114989-no-extended-limitation-allowable-without-mens-rea-cestat-quashes-1895-crore-service-tax-demand-taxscan.webp)
No Extended Limitation allowable without Mens Rea: CESTAT Quashes ₹18.95 Crore Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Chandigarh ( CESTAT ), has held that the extended period of limitation cannot be invoked in...



![Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order] Mens Rea is Necessary Ingredient for Imposing Penalty under Rule 25 of Central Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mens-Rea-Mens-Rea-is-Necessary-Ingredient-Necessary-Ingredient-Imposing-Penalty-Central-Excise-Rules-CESTAT-taxscan.jpg)

