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2014 (5) TMI 766 - AT - Service TaxReversal of CENVAT Credit - Suppression of facts - Malafide intention - Availment of ineligible CENVAT Credit - Held that:- it is a fact of record that the appellant was availing input service credit which was not entitled during the period April 2007 to October 2009 but after October 2009, the appellant stopped availing input service credit as per Notification no. 1/06. It means that the fact of wrongful availment of Cenvat credit came in the knowledge of the appellant in October 2009 and thereafter they have stopped taking the credit. If appellant was not having any malafide intention, it was a duty of the appellant that these facts would have brought in the knowledge of the department and would have been paid the service tax attributable to inadmissible input service credit voluntarily by the appellant. As this act has not been done by the appellant, therefore it amounts that appellant knowingly availed wrongful input service credit, did not reverse the credit, this act of the appellant would amount to malafide intention to avail inadmissible credit - Decided against assessee.
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