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2019 (2) TMI 681 - CESTAT HYDERABADPenalty u/s 77 and 78 of FA - irregular availment of CENVAT credit - additional amount of service tax which they have paid - Rule 6(3) of Service Tax Rules, 1994 - Held that:- Admittedly, the appellant made a mistake in taking credit of excess service tax paid in CENVAT account instead of taking it under Rule 6(3) of the Service Tax Rules. This mistake was pointed out by the audit specifically directing them to make the changes. They did so and filed revised returns. Under these circumstances, there are no ground whatsoever to impose any penalty upon the appellant. Merely entering the figures under the wrong heading in their returns with no revenue implication whatsoever and no intention to evade payment of taking duty or taking excess credit does not render the appellant liable to penalties as proposed. The entire action by the appellant was a genuine mistake which they corrected on the direction of the audit. Appeal allowed - decided in favor of appellant.
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