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2022 (8) TMI 1395 - KERALA HIGH COURTWrongful utilisation of CENVAT Credit - availing credit on Service Tax paid on input service and claiming credit while the payment of Service Tax on output service provided is made - whether the order of Commissioner dropping further action pursuant to notice dated 18-10-2012, basing on the report of Range Officer is legal and tenable? HELD THAT:- It is not pointed out in either of the forums that the report of range officer is erroneous on any ground or circumstance. The consequence of accepting the report of Range Officer must result in the very finding recorded by the Tribunal and the Commissioner. For the assessment year 1-4-2011 to 31-3-2012, the Commissioner while seized of the matter sought a clarification from the jurisdictional Range Officer regarding the practice followed by the assessee availing Cenvat credit and it is on the basis of the said report as well as the certificate issued by the chartered accountant, that separate accounts are being maintained the Tribunal dismissed the appeal filed by the Department and the assessee’s case was accepted. When the departmental officer himself admits that there is no violation of any of the Rules and the assessee has followed Rule 6(2) of the Cenvat Credit Rules the Tribunal is justified in dismissing the appeal. There are no ground to interfere with the order of the Tribunal - appeal dismissed.
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