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2022 (9) TMI 1283 - AT - Central ExciseRecovery of the irregularly availed Cenvat credit alongwith interest and penalty - appellant paid excess service tax on inward freight under the category of “Transport of Goods by road in a goods carriage", and subsequently availed excess Cenvat credit on input services - HELD THAT:- From the impugned order and the arguments as recorded the fact of payment of service tax is not in dispute. Once the fact of payment of service tax is not disputed the CENVAT Credit availed by the appellant which is equal to the tax paid cannot be disputed. In the case of THE COMMISSIONER OF CENTRAL EXCISE, PUNE VERSUS AJINKYA ENTERPRISES [2012 (7) TMI 141 - BOMBAY HIGH COURT], the Hon'ble High Court of Mumbai held that during the relevant period, that is, during the period from 2nd March 2005 to 31st December 2005, it could not be said that the issue was settled and that the assessee paid duty on decoiled HR/CR coils knowing fully well that the same were not manufactured goods. If duty on decoiled HR/CR coils was paid bona fide, then availing credit of duty paid on HR/CR coils cannot be faulted. In view of the decision of the Hon’ble High Court of Mumbai, there are no merits in the impugned order and the same is set aside - appeal allowed - decided in favor of appellant.
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