Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1308 - AT - Central ExciseTransfer of CENVAT Credit from service tax to central excise - Rule 14 of Cenvat Credit Rules 2004 read with proviso to Section 11A(1) of the Central Excise Act 1944 - respondents have taken Service Tax Credit in their ST3 return and transferred the said amount to ER1 return and utilized the same for payment of Excise duty but, the respondent had not debited the said amount from the said ST3 return - Held that:- Appellant had taken credit of Service Tax of the said amount in their ER1 return for the month of November and December 2005. It has been alleged in the show cause notice that the respondent had wrongly availed the credit of the said amount in their ER1 return which is recoverable under Rule 14 of Rules 2004, which provides recovery of Cenvat Credit wrongly taken or erroneously refunded, where the Cenvat Credit has been taken and utilized wrongly or has been erroneously refunded, the same alongwith interest shall be recovered from the manufacture or the provider of the output service. By Interim Order No 226/2015 dtd 1.5.2005 the Tribunal directed the Learned Authorised Representative of the Revenue to place the verification report dtd 7.4.2010 as mentioned in the impugned order, before the Bench. The amount of credit shown against the invoices issued by the service provider listed in the statement attached has been verified and original invoices found to be correct. The Commissioner (Appeals) passed the order on the basis of the said report - It is clear from the record that the credit of the Service Tax taken by the respondent is correct as per the report dtd 7.4.2010 of the Asstt. Commissioner, Central Excise, which was not disputed in the grounds of appeal. Thus, there is no scope to recover the said amount which was taken correctly under Rule 14 of the Rules, 2004. - Decided against Revenue.
|