9911796707
TMI Blog2009 (5) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... . Prasad, SDR, for the Respondent. [Order]. - I have heard both the sides duly represented by Shri V.S. Sejpal, learned advocate and Shri S.R. Prasad, learned SDR. As per facts on record, the appellant paid the service tax on GTA services out of the accumulated Cenvat credit availed on input services, during the period March 2005 to November 2005. However, they were informed by their Juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants to claim refund of the amount paid through Cenvat credit, instead of correcting the entries in their Cenvat credit account. 3. In terms of the above, the appellant reversed the entry of Rs. 6,58,194/- vide entry No. 924, dated 8-12-2006. They filed refund of the same under their letter dated 8-12-2006. They were issued a show cause notice on 7-9-2006 proposing to reject the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries made during the said period in this Cenvat account. Such reversal of entry was not objected to by the authorities till the audit raised an objection. Accordingly, the appellant reversed re-credit entry on 8-12-2006 and filed the refund claim on 8-1-2007. In this scenario, it can be safely concluded that the claim filed on 8-1-2007 was for refund of the amount debited on 8-12-2006, in which c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them at the instance of the Revenue authorities, which was not in accordance with law. Even the subsequent re-crediting was also not objected by the authorities for a period of nine months. The action by the appellant was subsequently taken only at the advice of the audit purpose and the refund application was made within a period of eight days from such subsequent reversal of re-credited entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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