2021 (3) TMI 1157 - CESTAT CHENNAI - Service Tax

Head Note / Extract:
CENVAT Credit - input services - case of Revenue is that appellant has not reversed the correct amount and that they have not furnished the workings for arriving at the amount reversed by them - period April 2016 to June 2017 - HELD THAT:- The issue is confined to the lack of knowledge of the department as to how the amount of ₹ 43,979/- has been arrived by the assessee for reversing the proportionate credit. The department does not contend that the appellant has to reverse any other amount or that the amount reversed is incorrect. It only confines as to how the appellant has worked out the said amount. There are no merits in the confirmation of demand. Though in the Order in Original as well as in the first appellate authority’s order, the department has discussed that the appellant has not put forward evidence to show that they had intimated the department as to the reversal of credit, there is no allegation in the Show Cause Notice that the appellant has not complied with the procedure of intimating the department as required under Rule 6(3A) of CENVAT Credit Rules. Appeal allowed - decided in favor of appellant.