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TMI Blog2016 (7) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent: Mr.R.K. Singh, D.R. ORDER PER: S.K. MOHANTY The brief facts of the case are that during the disputed period, the appellant had availed Cenvat credit of service tax paid on the goods transport agency service utilized for outward transportation of goods which is beyond the place of removal i.e. factory gate. The Department initiated proceedings for recovery of wrongly availed cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppearing for the appellant submits that since, the cenvat credit taken inadvertently on the disputed service was reversed before its utilisation for payment of Central Excise Duty on clearance of the finished goods, the credit entry in the Cenvat register should be considered as mere book entry. She further submits that since there is no loss of Revenue to the Government Exchequer in view of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rms of Rule 14 of the Cenvat Credit Rules, 2004. To support his above stand, the ld. D.R. has relied on the judgment of Hon'ble Supreme Court in the case of Union of India vs. Ind-Swift Laboratories Ltd. reported in 2012 (24) S.T.R 184 (S.C.) 4. I have heard the ld. Counsel for both sides and perused the records. 5. I find from available records that the cenvat credit taken irregularly has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ake invoice and the credit was not reversed by the assessee but it was recovered by way of demanding duty. Since, in the present case, cenvat credit before its utilization was reversed by the appellant, the said judgment of Honble Supreme Court relied on by the ld. D.R. is not applicable to the facts of this case. In view of above, I am of the opinion that interest cannot be demanded from the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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