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2016 (2) TMI 1012 - AT - Service TaxCENVAT credit - the opening balance of credit availed is shown excess as compared to their account in the return - Held that: - I find that there is no allegation against the appellant that they have wrongly availed credit in their Cenvat credit account. Only document to check whether the appellant has availed the credit wrongly or not is the Cenvat credit account and not ST-3 return although the appellant has shown the excess opening balance in ST-3 return which could have been verified through Cenvat credit account - the credit cannot be denied without corroborative evidence that the appellant has availed credit wrongly - appeal allowed - decided in favor of appellant.
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