Bombay HC says Revenue Cannot Take Inconsistent Stands in Identical Cases

Revenue challenged CESTAT's finding that a service-tax demand against Millennium Beer Industries was barred by limitation following its amalgamation with United Breweries. 

The High Court held that Revenue could not challenge the identical decision in one assessee's case after accepting it in another, and in any event found that the extended limitation period was unavailable absent specific allegations of fraud, suppression or wilful misstatement.