2013 (4) TMI 628

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Accountant For the Respondent: Shri K.N. Joshi, A.R. JUDGEMENT Per : Mr. M.V. Ravindaran; This appeal is filed against the order in appeal No. 174/2011(STC)/ K. Anpazhakan/Commr(A)/Ahd dated 25.7.2011. 2. The facts of the case, in brief, are that the appellant is engaged in providing taxable services under the category of Storage and Ware Housing Service, Cargo Handling Service, T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... agreed with the objection and stated that the service tax amount availed by them is correct since they have made the payment to the service provider. Also the appellant has not followed the provisions of Rule 6(3) (c) and utilised excess credit thereby wrongly utilised credit equivalent to Rs. 4,77,346/-. Accordingly, show cause notice dated 27.1.2010 was issued, matter was adjudicated and cenvat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hich they could have utilised in the month of August and December 2007. It is his submission that the said utilisation was reflected in the returns which they filed with the authorities and subsequently, the same was made good in the next month. It is his submission that there is no intention to evade the service tax liability. He submits that in this case the issue is barred by limitation as the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... credit available with them. Subsequent scrutiny has resulted in issuance of show cause notice to the appellant and the show cause notice has been issued after three years. Since the credit was available with the appellant and the excess amount inadvertently utilised was debited in the very next month, though it happened twice, I find that there was no intention to evade the service tax liability ....