TMI Blog2017 (4) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... it cannot be alleged that there was a mala-fide intention to take inadmissible Cenvat Credit on invoice twice. It is the inverdent mistake - the charge of mala-fide intention is not sustainable. Period of interest - Held that: - the SCN were issued by invoking extended period of limitation and charge of mala-fide intention is not there, therefore, SCN were issued to the appellant are the barred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The facts of the case are that during the period March, 2009 and June, 2009 the appellant availed Cenvat Credit on the invoices twice. During the course of audit, it was found that as appellant has taken Cenvat Credit twice on the same invoices. Therefore, appellant immediately reversed the Cenvat Credit availed twice. Thereafter, the show cause notices were issued to the appellant by invok ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of Union of India Vs. Ind-Swift Laboratories Ltd.- 2011 (265) ELT 3 (S.C.). The contention of the Ld. Advocate for the appellant is that as appellant has immediately reversed the Cenvat Credit availed twice on pointing out by the Audit and they are having sufficient balance in their Cenvat Credit account. Therefore, the allegation of mala-fide intention is not sustainable as has held by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit account therefore, it cannot be alleged that there was a mala-fide intention to take inadmissible Cenvat Credit on invoice twice. It is the inverdent mistake as held by this Tribunal in the case of Vodafone Mobile Services Limited Vs. Commissioner Service Tax, Pune (supra), therefore, I hold that the charge of mala-fide intention is not sustainable. 6. Now issue arises whether what should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
