2009 (9) TMI 115

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.... Shri P.M. Dave, Advocate, for the Appellant. Shri Rajendra Nagar, SDR, for the Respondent. [Order]. - This appeal involves a very short issue. The appellants took the credit of the service tax paid by the job worker in Nov., 2006 whereas the service tax had been paid during the period Jan.'05 to Oct.'05. In Oct.'08, a show cause notice was issued by the Revenue to recover the credit of Ser....

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....- 2009 (239) E.L.T. 99 (Tri.-Bang.) (ii) Tribunal's Order No. A/123/WZB/Ah'bad/06, dt. 1-11-06 [2007 (210) E.L.T 124 (Tribunal)]. 4. He also relied upon Para 3.5 of the CBEC Manual which provides that Cenvat credit may be taken immediately on receipt of the input in the factory. However, this does not mean nor it is even intended that if the manufacturer does not take credit as soon as the i....

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....made by both sides. In my opinion, the very fact that the appellant had written a letter in Nov.'06 immediately after taking the credit is sufficient for allowing the appeal since the suppression/misdeclaration could not have been invoked in this case. The law requires suppression/misdeclaration with intent to evade duty and person who has an intention to evade duty would inform the department as ....