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2021 (5) TMI 283 - CESTAT CHANDIGARHReversal of excess availed CENVAT Credit - inadvertent mistake/clerical mistake of the appellant while filing ST-3 return ending March 2014 - HELD THAT:- It is a fact on record that for the period ending 31.03.2014, the appellant shown the balance in cenvet credit as 1,05,705/- in their ST-3 return and opening balance on 01.04.2014 was shown as 4,71,397/-. In these circumstances, it is crucial to examine the records of the appellant pertaining to cenvet credit account whether the appellant has inadvertently made a mistake while filing the ST-3 return for the quarter ending March 2014 or intentionally has taken the excess cenvet credit on 01.04.2014. These facts can be verified from the records of the appellant. The said ascertainment of the said fact was to be done by the adjudicating authority which the adjudicating authority has not done at the time of adjudication after issuance of show cause notice to the appellant. The adjudicating authority is directed to verify the records of the appellant within a reasonable time. The matter is remanded back to the adjudicating authority to verify the records and pass an appropriate order - Appeal disposed off by way of remand.
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