https://www.taxtmi.com/caselaws?id=189476 The Tribunal set aside the impugned order in an appeal against a demand for excess credit amount in ST-3 returns. The appellant's contention that the issue arose from incorrect filing of returns, not wrongful availment of credit, was accepted. The Tribunal emphasized the importance of verifying credit availment through the Cenvat credit account and ruled that without specific allegations and corroborative evidence of wrongful availment, credit could not be denied. The appeal was allowed with consequential relief, if any, underscoring the necessity of accurate documentation in credit verification. en-us Fri, 19 Feb 2016 00:00:00 +0530 Tue, 10 Jan 2017 18:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189476 The Tribunal set aside the impugned order in an appeal against a demand for excess credit amount in ST-3 returns. The appellant's contention that the issue arose from incorrect filing of returns, not wrongful availment of credit, was accepted. The Tribunal emphasized the importance of verifying credit availment through the Cenvat credit account and ruled that without specific allegations and corroborative evidence of wrongful availment, credit could not be denied. The appeal was allowed with consequential relief, if any, underscoring the necessity of accurate documentation in credit verification. Case-Laws Service Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189476