2009 (8) TMI 582

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....te, for the Respondent. [Order]. - Revenue filed this appeal against the Order of the Commissioner (Appeals), whereby the respondents were allowed to take credit of Service Tax amounting to Rs. 2,72,448/- and education cess of Rs. 5,449/-in their Cenvat Account. 2. Ld. SDR on behalf of the Revenue reiterates the grounds of appeals. He submits that the respondents debited the amount of Rs. 2,....

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....f the Commissioner (Appeals). He submits that they have debited the amount from their Cenvat Account for payment of Service Tax on GTA services, which is permissible under the law. However, the Central Excise officers during audit directed the respondent to deposit the said amount by TR-6 Challan in cash. Therefore, the respondents as per direction of the Audit Party, deposited the amount in cash ....

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....on 27-6-2006 at the instance of the Central Excise officers. It is a case of adjustment of the amount in Cenvat account and PLA account cash deposited by TR-6 Challan Under the Central Excise and Service Tax Law, the assessee may pay duty/tax from PLA account and Cenvat account. In the present case, the assessee initially paid from Cenvat account. Subsequently, they paid the same amount from PLA a....

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....dit and thus this was the case of correction of entries in account, hence limitation Clause under Section 11B of the Central Excise Act was not applicable in the instant case. I find force in contention of the appellant. The amount was wrongly debited by the appellant through input service account. On being pointed out by audit, they deposited the equal amount through TR 6 challan. Therefore, in s....