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2015 (11) TMI 475 - AT - Service TaxRectification of mistake - Restoration of appeal - Availment of CENVAT Credit - Tour service - Maintenance of separate accounts - Tribunal consider the issue of penalty only and did not consider the eligibility of Cenvat Credit - appellants utilized Cenvat Credit on those input services which were used for providing non-taxable output service - Held that:- An error cannot be said to be apparent if it is not self evident. In the present case there is no error manifest and the Tribunal by its Final Order has passed a detailed order on merits. The Counsel for appellant contends that the issues raised were not considered. The so-called errors pointed out and contentions raised by the appellants counsel are not obvious and are such that they cannot be discovered without detailed argument of the entire appeal. In a catena of decisions, the Apex Court has laid the proposition that an error which has to be established by a long drawn process of reasoning on points where there may conceivably be two opinions can hardly be said to be an error apparent on the face of the record. - applications before me are an ROA application and a Misc. application to convert the ROA into an ROM by causing amendments in the ROA. The learned Counsel for appellant has not put forward any explanation as to why he has filed an ROA - While an application for restoration is to be filed under Rule of 20 of the CESTAT, (Procedure) Rules, 1982, Section 35C(2) of the Central Excise Act, 1944 provides for Rectification of mistake apparent from record. The amendments sought for by the appellants are to the effect of converting not only the nature, but also the very basis of the applications. Such amendments are not permissible. It would cause much prejudice to the other side. The Revenue is unnecessarily put into several rounds of litigations and is also a burden to the public exchequer. - Decided against assessee.
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