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TMI Blog2022 (2) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. Tamanna Alam, Authorised Representative ORDER Heard the parties. 2. The issue involved in this Appeal is whether the Appellant who have taken the Cenvat credit on input services and have reflected the same in their ER-1 return and also erroneously in the ST-3 returns also. Subsequently, the Appellant on implementation of GST regime w.e.f. 1st July 2017 transferred the balance of credit as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod prior to 1st July 2017 proposing to demand Service Tax of Rs. 3,32,990/- alongwith penalty. SCN was adjudicated on contest whereby the Assistant Commissioner observed that taking of credit is found correct. However, as the Appellant have not taken transfer of the credit to GST regime of the amount shown in the ST-3 returns, the same amounts to reversal, and accordingly dropped the proposed d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat credit arises from payment of Service Tax under 'reverse charge mechanism' which is supported by challans. Thus, I find that there was situation of confusion both at the end of Revenue and end of the assessee, due to showing of the same credit in both the returns. 8. Accordingly, I find that the show cause notice itself should not have been issued in the facts of the case. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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