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2017 (4) TMI 1179 - AT - Service TaxWrong availment of Cenvat Credit twice - duty paying invoices - demand of duty with interest and penalty - appellant immediately reversed the Cenvat Credit availed twice - Held that: - when the appellant is having sufficient balance in their Cenvat Credit account therefore, it cannot be alleged that there was a mala-fide intention to take inadmissible Cenvat Credit on invoice twice. It is the inverdent mistake - the charge of mala-fide intention is not sustainable. Period of interest - Held that: - the SCN were issued by invoking extended period of limitation and charge of mala-fide intention is not there, therefore, SCN were issued to the appellant are the barred by limitation. The appellant has not disputing the payment of Cenvat Credit taken twice, therefore, same is confirmed but they will not be the demand of interest and penalty on the appellant are also set aside - appeal allowed - decided partly in favor of appellant.
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