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2020 (1) TMI 806 - AT - Service TaxDemand of interest and penalty - CENVAT credit wrongly on Additional Duty of Customs - Section 3(5) of Customs Tariff Act - irregularly availed credit reversed on being pointed out - HELD THAT:- The appellants have reversed the CENVAT credit of ₹ 24,14,131/- availed on Special additional duty and the same was reversed in March 2017 as shown in the relevant Returns furnished in the Court. Further, this reversal was done before the issue of SCN which was issued on 18.05.2017. Further, the appellants have filed ST Returns for various periods to show that they have enough balance as unutilized amount of CENVAT credit almost in all periods from the quarter of availment of CENVAT credit (October 2013 to March 2014) to the quarter in which the said amount is reversed (October 2016 to March 2017) to cover the said availment of CENVAT credit of ₹ 25,84,886/- which includes the wrongly taken credit of Customs Cess paid amounting to ₹ 1,70,755/- in respect of Bill of Entry No. 9247243 dated 07.02.2013 which the consultant has agreed to pay. The present appeal is allowed by way of remand to the Original Authority to verify the quantum of reversal allegedly made by the appellant amounting to ₹ 24,14,131/- and also to verify whether the appellant had sufficient balance of unutilized amount of CENVAT credit during all the periods from the date of availment till reversal - Appeal allowed by way of remand.
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