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2013 (12) TMI 96 - AT - Service TaxAvailment of CENVAT Credit - Assessee had doubt whether they had utilized the Cenvat credit wrongly in view of provisions under Rule 6(3)(c) of Cenvat Credit Rules, they on their own on 5-5-2005 and 4-8-2005, paid in cash, amount of excess Cenvat credit utilized by them during the period September, 2004 to March, 2005 along with applicable interest - Refund of CENVAT Credit as per Rule 6(3)(c) - Held that:- under Rule 6(3)(b)(f), the rule makes a provision that the assessee may take credit on its own for adjusting excess amount of Cenvat credit utilized. This rule is for a slightly different situation but is within the overall situation dealt by Rule 6 which is about adjustment of Cenvat credit when an assessee takes credit of input or input services and utilizes it for providing both taxable services and non-taxable services - The Revenue has not been able to point any argument by which the appellant was not be entitled to the credit it has taken after payment of equivalent amount in cash. Therefore, the entire matter relates to only procedural violation to the extent that the appellant should not have taken the credit on its own but should have applied for a refund. Such procedural violation cannot result in demand of duty equal to the credit which they have taken. This can at best result in a penalty - Decided partly in favour of assessee.
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