2015 (10) TMI 1793

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..... as field the present appeal against Order-in-Appeal No. US/203/RGD/2012 dated 29.03.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-II whereby the Order-in-Original confirming a demand of Rs. 29,740/- with interest and imposing an equivalent amount of penalty on the ground that the appellant had availed and utilized the CENVAT Credit of Service Tax paid by them on the insurance .....

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..... its that the Department was aware that the appellants were regularly filing ER-1 Return each month disclosing the CENVAT Credit availed and utilized. Hence, the contention of Revenue that the appellants had not declared the facts of availment of such credit to the Department is untenable. Therefore, the allegation of availment of an inadmissible credit consciously and deliberate act, is unsustaina .....

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