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The Commissioner of Central Excise, And Service Tax Large Taxpayer Unit Versus M/s Tamilnadu Petroproducts Ltd, The Customs Excise And Service Tax Appellate Tribunal

2015 (11) TMI 840 - MADRAS HIGH COURT

Availment of CENVAT Credit - GTA service - credit of service tax paid which was not liable to be paid - Held that:- first respondent/assessee was not liable to pay service tax on the transportation of goods both inward and outward upto 31.12.2004. The liability was imposed only with effect from 1.1.2005. But, unfortunately, the first respondent/assessee paid service tax, even at a time when there was no liability on them. Since they made payment of tax under the impression that they were due to .....

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nk so. If, upon a misconception of the legal position, the assessee had paid the tax that he was not liable to pay and such assessee also happens to be an assessee entitled to certain credits such as CENVAT Credit, the availing of the said benefit cannot be termed as illegal. Therefore, we find no infirmity in the order of the Tribunal. - Decided against Revenue. - C. M. A. No. 2939 of 2008 - Dated:- 4-9-2015 - V. Ramasubramanian And T. Mathivanan, JJ. For the Petitioner : Mr. A P Srinivas, Seni .....

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rganic chemicals. They are registered as a manufacturer and they are also registered with the Department of Central Excise, for the service of "transport of goods by road". The assessee has been availing CENVAT credit on various inputs and capital goods under the CENVAT Credit Rules and they are utilising the same for payment of duty on their finished goods. They are also paying service tax on the freight charges for the inward transfer of inputs and capital goods to their factory and .....

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g the CENVAT Credit wrongly availed and also for imposing a penalty and interest. 6. The first respondent/assessee filed a reply after which an order in original was passed on 31.7.2006 making a demand for a sum of ₹ 6,89,543/- representing the quantum of CENVAT Credit wrongly availed. It must be pointed out here that before the order in original was passed, the first respondent also paid the amount by way of a debit entry. However, the original authority directed the charge of interest un .....

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