Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 628 - AT - Service TaxIncorrect utilization of Cenvat credit – as per by revenue amount mentioned in the invoices have been corrected by the appellant himself to arrive at the new rate at the time of payment. The invoices issued by the service provider can be corrected only by the service provider and not by the appellant. Accordingly credit was disallowed and imposition penalty. Held that - On perusal of the record, It was found that there is enough balance available with the appellant and the excess utilisation seems to be an inadvertent error and the same has been made good by the appellant on their own by adjusting and debiting the amount in the Cenvat credit available with them. Subsequent scrutiny has resulted in issuance of SCN to the appellant and the same has been issued after three years. Since the credit was available with the appellant and the excess amount inadvertently utilised was debited in the very next month, though it happened twice, there was no intention to evade the service tax liability as the appellant has been regularly filing returns with the lower authorities. Thus, this is fit case, for invoking the provisions of Section 80 and set-aside the penalty imposed by the lower authorities. As regards the interest amount, it is his submission that the same may be calculated by the revenue and on being informed to the appellant, they will discharge the same in due course. Thus, the penalties imposed is set aside.
|