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TMI Blog2013 (5) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise as also with the Service Tax and is discharging his Central Excise duty liability as also Service Tax liability. For the said purpose, two PLA accounts are maintained by them one for payment of service tax and the other for payment of excise duty. It is seen that the appellant used the balance amount in their ST PLA for payment of duty of excise during the month of May 2006. Subsequently on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the period April 2005 to September 2005. If that be so, the refund would be barred by limitation. 3. After appreciating the reasoning adopted by the Revenue, we find that there is no dispute about the fact that the appellant discharged his Central Excise liability by using a PLA, which was primarily meant for Service Tax. It was only subsequently when audit objected, they paid the duty from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y clandestine activity. The appellant having discharged his excise duty liability from PLA account meant for Service Tax, when asked to pay duty from the other Cenvat account of excise duty, is entitled to make corrective accounting entries. With the second time payment of duty, the appellant is admittedly entitled to take the credit of the duty earlier paid by them. As such, we are of the view th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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