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2019 (7) TMI 444 - CESTAT AHMEDABADRe-credit of CENVAT - recovery of credit availed by them on the ground that they have availed inadmissible credit without the valid documents - Rule 14 of Cenvat Credit Rules - penalty - HELD THAT:- The Respondent had paid service tax from cenvat credit, but the same was objected by the department. The Respondent then paid the said service tax amount in cash. Once they paid the service tax in cash, they become eligible for the re-credit of amount paid by them from cenvat. The issue is no more res - integra and the same stands decided in various judgments of Hon’ble High Court and Tribunal wherein it was held that when the tax stands paid twice, the excess amount is not a tax but has to be considered as deposit. It is further observed that the revenue itself did not treat the amount paid thru cenvat as service tax as the respondent was insisted to pay in cash. Accordingly, once the revenue discarded the payment thru cenvat as service tax and got the equal amount deposited from respondent thru cash, the amount initial utilised from cenvat amount stand re-creditable to the respondent. The Appellant’s suo moto availment of credit cannot be found fault with - Appeal dismissed - decided against Revenue.
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