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2023 (1) TMI 806 - AT - Service TaxCENVAT Credit - demand raised on the difference of Cenvat credit balance shown as of June, 2017, in their ST-3 returns and the actual closing balance - claim of the appellant is that certain Cenvat credit was left to be shown in ST-3 returns for the month of June, 2017 - whether the credit claimed by the appellant for Rs. 31,67,294/- is correct or otherwise? - HELD THAT:- On perusal of the original order as well as other documents, it is found that appellant have submitted statement, wherein complete details was given about the Cenvatable documents. It is also observed that the balance of Cenvat Credit considering the credit of Rs. 31,67,294/- was also declared in the books of accounts by the appellant. This evidence cannot be brushed aside on the presumption that the appellant might have taken the credit earlier unless it is proved by the revenue. Therefore, the detail submitted by the appellant along with copies of invoices no doubt can be raised that the appellant were entitled for the Cenvat credit of Rs. 31,67,294/- on consideration of this credit the balance remains is only Rs. 37,321/- which has been paid along with interest, with this payment there is no demand exist. The appellant are entitled for the Cenvat credit of Rs. 31,67,294/- - the demand raised in the impugned order except the demand of Rs. 37,321/- , does not sustain - appeal allowed - decided in favor of appellant.
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