TMI Blog2019 (2) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... e wrong heading in their returns with no revenue implication whatsoever and no intention to evade payment of taking duty or taking excess credit does not render the appellant liable to penalties as proposed. The entire action by the appellant was a genuine mistake which they corrected on the direction of the audit. Appeal allowed - decided in favor of appellant. - Appeal No. ST/30684/2018 - A/30127/2019 - Dated:- 23-1-2019 - Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri T. Satya Murthy, Advocate for the Appellant. Shri Mir Anwar Mohiuddin, Assistant Commissioner (AR) for the Respondent. ORDER Per: P. Venkata Subba Rao This appeal is filed against Order-in-Appeal No. VIZ-EXCUST-001-APP-234-235-17-18 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ious port expenditures and Customs duties, wherein you are acting as pure agent. The other credit notes are issued against excess amount charges, service disallowed, invoices cancelled etc. During discussion, you have informed that you have taken the CENVAT credit on these credit notes , as Service Tax had already been paid on full value of invoices against which the credit notes were issued. A credit note means; A form or letter sent by a seller to a buyer, stating that a certain amount has been credited to the buyer s account. A credit note is issued in various situations to correct a mistake, such as when; 1) An invoice amount is overstated, 2) Correct discount rate is not applied, 3) Goods spoil within guarant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 14 of the CCR, 2004 read with Section 73(1) of the Finance Act, 1994. It was also proposed to demand and interest under Rule 14 of the CCR, 2004 read with Section 75 of the Finance Act, 1994. It was also proposed to impose penalties under Rule 15(3) read with Section 78 of the Finance Act under Section 77(2) for filing improper returns. After following due process, the Original Authority confirmed the demands raised with interest and imposed penalties. Aggrieved, the appellant filed an appeal before the First Appellate Authority who upheld the Order-in-Original. Hence this appeal. 4. Learned Counsel for the appellant submits that the entire mistake committed by them was taking credit under CCR, 2004 instead of taking credit under R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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