TMI Blog2014 (3) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ility by debit in Cenvat account. There is no dispute that the credit balance in Cenvat account during the material period was an eligible credit to appellant - Following decision in the case of Sopariwala Exports Pvt Ltd - [2013 (5) TMI 430 - CESTAT AHMEDABAD] - and M/s. ICMC Corporation Ltd. Versus The Customs, Excise and Service Tax Appellate Tribunal [2014 (1) TMI 1473 - MADRAS HIGH COURT] - Decided in favour of assessee. - Appeal No.: E/1527/2009-SM - ORDER No. A/10346/2014 - Dated:- 7-3-2014 - Mr. M.V. Ravindran, J. For the Appellant : Shri B R Tripathi (Adv.) For the Respondent : Shri K Shivakumar (A.R.) JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against OIA. No. 181/2009/(Ahd-II)CE/KCG/ Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of services tax was required to be made by way of cash. The appellant, subsequently, made the payment of Rs 4,77,481/- in cash vide challan No. 12/2006 dated 29.03.2007 and took the credit of Rs 4,77,481/- in their cenvat account suo moto at entry No. 1863 dated 30.03.2007 on the basis of the amount paid by them by way of cash. The aforesaid suo moto credit taken by the appellant in cenvat account was incorrect. No such provisions is prescribed in the Central Excise Act 1944 or the Rules made there under, including the Cenvat Credit Rules, 2004. The appellant should have followed the provisions of Section 11B of Central Excise Act, 1944 for claiming the refund of Central Excise duty, which has also been made applicable to serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the case of BDH Industries Ltd will not applies in the case of the appellant. 4. Ld Dept Rep on the other hand would submit that the issue has been settled by the larger bench in this case. 5. Heard both sides and perused records. 6. In my view, the issue in the case is regarding the availment of sumoto credit by the appellant after making good the said payment by making cash payment in PLA. The lower authority has dis-allowed such credit on the ground that the appellant should have applied for refund of service tax paid by them as per the provision under section 11B of the central excise act 1994 made applicable to service tax refunds and reliance was placed in the case of M/s BDH Industries Ltd (supra). 7. At the outset, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
