TMI Blog2016 (12) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... be kept in mind that the credit per se was not ineligible, rather only its availment by Unit-I was - Appellant has reversed the irregularly availed credit along with interest thereof on being pointed out by department - Appeal allowed - decided in favor of appellant. - E/40431/2016 - FINAL ORDER No.41927/2016 - Dated:- 21-10-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Shri V.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices, namely construction, erection, commissioning and installation services and have availed cenvat credit wrongly on services not availed by them with a clear intent to evade cenvat duty. On adjudication, the original authority has demanded and appropriated the duty amounts already paid along with interest and also has imposed equal penalty under Rule 15 (2) of the Cenvat Credit Rules, 2004 read ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such cases of misdeclaration, willful suppression etc. provisions of Section 11A (2B) of Central Excise Act, 1944 will not apply. 4. Heard both sides and gone through the facts of the case. There is no dispute as to irregular availment of cenvat credit. Appellant has also, on being pointed out, accepted the mistake and paid up the wrongly availed credit along with interest thereof. The only i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... versed the irregularly availed credit along with interest thereof on being pointed out by department. In such a scenario, I am very much of the opinion that sub-section (2B) of Section 11A is very much applicable to this case and in fact show cause notice itself should not have been issued. In the event penalty imposed is not sustainable and hence set aside. Appeal is allowed. (dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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