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TMI Blog2015 (12) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... P M Dave, Advocate, Shri P P Jadeja, Advocate & Shri Paritosh Gupta, Advocate ORDER Per : Mr.P.K. Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the adjudication order was set aside. 2. The respondents were engaged in the manufacture of Textile Yarn. They were registered with Central Excise authorities and Service Tax authorities separately. They filed ST3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents have taken Service Tax Credit of Rs. 32,84,076/- in their ST3 return and transferred the said amount to ER1 return and utilized the same for payment of Excise duty but, the respondent had not debited the said amount from the said ST3 return. He submits that at the year end ST3 return and the Service Tax credit receivable ledger account maintained by the respondent would show the irregularit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Revenue is liable to dismiss in this ground. 5. I find that the appellant had taken credit of Service Tax of the said amount in their ER1 return for the month of November and December 2005. It has been alleged in the show cause notice that the respondent had wrongly availed the credit of the said amount in their ER1 return which is recoverable under Rule 14 of Rules 2004, which provides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the letter dtd 26.3.2010 of the Commissionerate (Appeals) has been verified by the office of the and original invoices and found to be correct. The Commissioner (Appeals) passed the order on the basis of the said report. The relevant portion of the findings of the Commissioner (Appeals), are reproduced below: "Thus it is clear that the amount of Rs. 14,96,455/- and Rs. 17,73,228/- sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ST 3 return." 6. It is clear from the record that the credit of the Service Tax taken by the respondent is correct as per the report dtd 7.4.2010 of the Asstt. Commissioner, Central Excise, which was not disputed in the grounds of appeal. Thus, there is no scope to recover the said amount which was taken correctly under Rule 14 of the Rules, 2004. 7. In view of the above discussions, I do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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