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2017 (7) TMI 1135 - CESTAT MUMBAICENVAT credit erroneously taken - Recovery u/s 11A of Central Excise Act, 1944 - amount under rule 6 (3) (i) of CCR 2004 not paid - demand of Interest and penalty - restriction of recovery on the ground that the SCN pertaining to incorrect availment of credit of tax paid on procurement of several services during certain months between April 2011 and February 2012 was not founded on facts - Held that:- It is observed that the disputed amount pertain to the one service which the appellant had, upon notice, reversed the ineligible amount. Furthermore, it has also been established by them that the amounts of credit which had been taken is far less than the amount which was reversed - demand of interest set aside. Penalty u/s 11AC of CEA, 1944 - penalty imposed on the ground that the change in practice had not been intimated to the jurisdictional authorities - intention to Evade - Held that:- It is an admitted fact, and accepted by the adjudicating authority, that the excess CENVAT credit of ₹ 3,76,071/- had been taken inadvertently. The show cause notice contains no evidence to support the allegation of intent to evade duty nor is there any finding to that effect in the adjudicating order - penalty do not sustain. Appeal allowed.
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