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2019 (8) TMI 385 - AT - Service TaxExcess availment of CENVAT Credit - credit availed in excess of what was available in the Centvat Credit Register for the period October, 2013 to March 2014 - demand alongwith interest and penalty - HELD THAT:- Allegation against the appellant is that it had availed Cenvat Crdit in excess of its availability to the appellant for which Rule 14 is violated, though no such wording is available in Rule 14 called “availed”. On the other hand, it uses terms like “Cenvt Credit taken”, “utilised wrongly”, “erroneously refunded”. “Availment” by its Dictionary meaning would mean “to make use of something” but the record reveals that the amount was taken in the books of accounts in excess of what was available to the appellant. A bare reading of Rule 14 would clearly lead to a conclusion that Cenvat Credit after being utilised wrongly can only be recovered as per provision of section 11A, 11AA of the Excise Act and Section 73 and 75 of the Finance Act since the word “and” is bridged between “taken and utilised”. In the instance case credit is only shown in ST-3 return to have been taken but not utilised though it was wrong a credit taken as amount has been entered twice, which SCN also admits to be a mistake committed by the appellant. Appeal allowed.
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