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Commissioner of Central Excise-Ahmedabad-II Versus M/s Nova Petrochemicals Ltd.

2015 (12) TMI 1308 - CESTAT AHMEDABAD

Transfer of CENVAT Credit from service tax to central excise - Rule 14 of Cenvat Credit Rules 2004 read with proviso to Section 11A(1) of the Central Excise Act 1944 - respondents have taken Service Tax Credit 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 - Held that:- Appellant had taken credit of Service Tax of the said amount in their ER1 return for .....

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ervice. By Interim Order No 226/2015 dtd 1.5.2005 the Tribunal directed the Learned Authorised Representative of the Revenue to place the verification report dtd 7.4.2010 as mentioned in the impugned order, before the Bench.

The amount of credit shown against the invoices issued by the service provider listed in the statement attached has been verified and original invoices found to be correct. The Commissioner (Appeals) passed the order on the basis of the said report - It is clear .....

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, Authorised Representative For the Respondent : Shri 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 returns and ER1 returns under the provisions .....

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o imposed penalty of equal amount of Cenvat Credit. By the impugned order, Commissioner (Appeals) set aside the adjudication order. 3. The Learned Authorised Representative on behalf of the Revenue reiterates the grounds of appeal. He submits that the respondents have taken Service Tax Credit of ₹ 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 ST .....

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he said amount directly in their ER1 return, instead of ST3. It is further submitted that the Commissioner (Appeals) passed the order on the basis of the verification report dtd 7.4.2010 of the Asstt. Commissioner of Central Excise, Div. IV, Ahmedabad II, Commissionerate, where it is certified that these credits were verified as taken in ER1 return. It is further contended that the Revenue has not challenged the report dtd 7.4.2010 and therefore the appeal filed by the Revenue is liable to dismi .....

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erroneously refunded, the same alongwith interest shall be recovered from the manufacture or the provider of the output service. By Interim Order No 226/2015 dtd 1.5.2005 the Tribunal directed the Learned Authorised Representative of the Revenue to place the verification report dtd 7.4.2010 as mentioned in the impugned order, before the Bench. The Learned Authorized Representative placed the copy of the report dtd 7.4.2010 of the Asstt. Commissioner of Central Excise, Div. IV, Ahmedabad-II, Com .....

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