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M/s Dhanuka Agritech Ltd. Versus C.S.T. -Delhi-iv

2015 (8) TMI 800 - CESTAT NEW DELHI

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 Sep .....

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n paid and that they are able to establish the same. In such circumstances I am of the view that the matter has to be remanded to the adjudicating authority to verify these debit notes. - Decided in favour of assessee. - Appeal No. ST/51568/2015-ST(S .....

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nts 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 .....

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nth of October, 2008 as ₹ 41,94,127/- and ₹ 1,25,824/- respectively. That in this way the appellants had taken excess opening balance of ₹ 17,99,774/- collectively for service tax and education cess, and had thus wrongly availed cre .....

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8377; 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 f .....

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ad committed error by showing the closing balance of Service tax in September, 2008 as ₹ 24,47,214/-. Further, that the credit of ₹ 17,66,710/- out of the amount under dispute (i.e. ₹ 17,99,774/-) have been availed by the appellants .....

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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 .....

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e filing the ST-3 returns for the period April, 2008 to September, 2008 then they ought to have filed revised ST-3 return instead of taking excess opening balance for the month of October, 2008. It is also his case that the debit notes are not valid .....

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