https://www.taxtmi.com/caselaws?id=349581 The Tribunal allowed the appellant to avail the CENVAT credit of the excess amount paid for service tax liability, finding that the appellant had discharged the duty liability twice, resulting in a double payment of tax. The decision was influenced by relevant case laws, including Motorola India Pvt. Limited, which supported the appellant's position. The Tribunal emphasized the unfairness of requiring a refund claim for the excess amount debited in the CENVAT account and disposed of the appeal in favor of the appellant, permitting them to take the disputed CENVAT credit. en-us Tue, 25 Jul 2017 00:00:00 +0530 Wed, 18 Oct 2017 10:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349581 The Tribunal allowed the appellant to avail the CENVAT credit of the excess amount paid for service tax liability, finding that the appellant had discharged the duty liability twice, resulting in a double payment of tax. The decision was influenced by relevant case laws, including Motorola India Pvt. Limited, which supported the appellant's position. The Tribunal emphasized the unfairness of requiring a refund claim for the excess amount debited in the CENVAT account and disposed of the appeal in favor of the appellant, permitting them to take the disputed CENVAT credit. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349581