TMI Blog2019 (7) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has availed credit only on two invoices. When they have purchased huge quantities of HSD and have availed credit only on two invoices, it can be presumed that the said availment of credit to be an inadvertent error - Credit not allowed - however, the penalty imposed is unwarranted and requires to be set aside. CENVAT credit - garden maintenance service - HELD THAT:- The Hon'ble H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled CENVAT credit of duty paid on inputs and capital goods and service tax paid on input services received by them. During audit of the accounts, it was noticed that for the period October 2011 to March 2015, the appellant had availed ineligible input credit on two invoices in regard to High Speed Diesel (HSD) received by them. Further, they had also availed credit of service tax paid on garden m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other invoices. Immediately on being pointed out by the audit, the appellants rectified the mistake by reversing the credit. The adjudicating authority has observed that the entire figures were reflected in the accounts of the appellant and that this may be taken to show that the appellant had no intention to evade payment of duty. She therefore pleaded to set aside the penalty of 50% imposed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not eligible. It is brought out from the records that the appellant has availed credit only on two invoices. When they have purchased huge quantities of HSD and have availed credit only on two invoices, it can be presumed that the said availment of credit to be an inadvertent error. Taking note of this fact, I am of the view that the penalty imposed is unwarranted and requires to be set aside. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
