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2013 (11) TMI 257 - CESTAT AHMEDABADWrong Utilization of Cenvat credit – Service tax on outward transportation – Held that:- Utilization of wrongly availed credit for payment of Service tax, which was required to be paid in cash amounts to as if no service tax was ever paid, in which case the appellant should be imposed penalty - Cenvat credit is not available to the appellant - Inasmuch as the same stand utilized by them for payment of duty on the outward transportation - appellants would pay the Central excise duty in cash along with interest - On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their Cenvat credit account and the entire credit availed by them on inward transportation of the raw material would be paid back to them by making a debit entry in their Cenvat credit account. Penalty - Availment of credit and its utilization was reflected by the appellant in their ST 3 return - If the appellant was having any malafide intention, they would not have correctly declared all the facts to their jurisdictional authorities, at the time of filing of their returns – this is a case of interpretation of complex provisions of service tax, of which assessee may not be aware of - this is not a case of imposition of penalties – Penalty set aside – Decided partly in favour of Assessee.
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