https://www.taxtmi.com/caselaws?id=208277 Service tax demand and penalties for alleged double availment of Cenvat credit were held unsustainable where the records showed that the second invoice credit had not been taken at all and the duplication arose only from a clerical error in the ST-3 annexure. The differential amount was already paid, no short payment occurred, and no excess credit was actually availed. On verification, the position was accepted as a data-entry mistake rather than wrongful credit utilisation, so the demand and penalty were set aside. en-us Fri, 11 Feb 2011 00:00:00 +0530 Wed, 11 Jan 2012 07:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208277 Service tax demand and penalties for alleged double availment of Cenvat credit were held unsustainable where the records showed that the second invoice credit had not been taken at all and the duplication arose only from a clerical error in the ST-3 annexure. The differential amount was already paid, no short payment occurred, and no excess credit was actually availed. On verification, the position was accepted as a data-entry mistake rather than wrongful credit utilisation, so the demand and penalty were set aside. Case-Laws Service Tax Fri, 11 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208277