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2015 (8) TMI 800 - AT - Service TaxWrongful availment of CENVAT Credit - Excess balance of service tax - Held that:- Appellant has claimed Cenvat credit of ₹ 17,66,710/- on debit notes. Further, the amount was not included in the closing balance in ST-3 returns for the month September, 2008 due to clerical error. On perusal of the debit notes it is seen that some of these debit notes do not bear the service tax registration number. Learned Counsel for the appellant asserted that service tax as per these debit notes have been paid and that they are able to establish the same. In such circumstances I am of the view that the matter has to be remanded to the adjudicating authority to verify these debit notes. - Decided in favour of assessee.
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