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2015 (8) TMI 800 - CESTAT NEW DELHI

2015 (8) TMI 800 - CESTAT NEW DELHI - TMI - Wrongful availment of CENVAT Credit - Excess balance of service tax - Held that:- Appellant has claimed Cenvat credit of ₹ 17,66,710/- on debit notes. Further, the amount was not included in the closing balance in ST-3 returns for the month September, 2008 due to clerical error. On perusal of the debit notes it is seen that some of these debit notes do not bear the service tax registration number. Learned Counsel for the appellant asserted that s .....

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DR ORDER Per: Sulekha Beevi C.S. The appellants are aggrieved by the disallowance of Cenvat credit as Input Service Distributor. 2. The allegation leveled against the appellants are that as per ST-3 returns for the period April 2008 to September 2008 and October 2008 to March 2009, the closing balance of service tax and education cess for the month of September, 2008 was ₹ 24,47,214/- and ₹ 72,963/- respectively. Against this closing balance, the appellants had taken opening balance .....

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s ₹ 24,47,214/- for service tax and ₹ 72,963/- for education cess. This was corrected in the opening balance shown for the month of October, 2008. Thus as per books of account the appellant had a credit of ₹ 43,19,951/- in the month of September 2008. The appellant had also furnished a C.A. Certificate showing the month wise details of Service Tax input credit available for distribution to their manufacturing units during the period April, 2008 to September, 2008. That the cert .....

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ad, to substantiate their plea that error in ST-3 return is only a procedural omission and credit is admissible. 4. The learned Counsel also relied upon the judgment in M/s CMC Ltd. Vs. CC,CE& ST (Appeals-II), Hyderabad 2014 (6) TMI 134-CESTAT Bangalore and Pharmalab Process Equipments Pvt. Ltd. Vs. CCE, Ahmedabad 2009-TIOL-2215-CESTAT-Ahmedabad and contended that credit is admissible on the basis of debit notes. 5. The ld. DR reiterated the findings in the impugned order and submitted that .....

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