2014 (6) TMI 134

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....the appellant, happened because the system refused to accept the figures of opening balance while preparing the return and therefore they entered it as '0'. Finally when the matter could not be sorted out, according to the appellant, after filing the returns, they approached the Commissioner and as per advice, they took the entire amount of CENVAT credit involved in the two returns as credit taken in the month of April 2011 and showed the same as debit entry. When this fact became known to the Superintendent of Central Excise in charge of assessee's unit, the Superintendent informed them that since there was no balance in their account during the earlier period when they had foiled the two returns period and they had utilized CENVAT credit ....

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.... assessee should have paid interest to be correct. However, in this case, the facts according to the learned counsel are that the return could not be filed properly because of the problem in the computerized system of filing return. However the appellant had maintained CENVAT credit account and the credit had been taken during the relevant period, input services had been received and utilized for providing output service. Further it was also submitted that there is no dispute that the appellant did not receive input services or utilized the same. The only question that arises is whether the assessee had maintained proper documents/records for this purpose. Ongoing through the order of the Commissioner(Appeals), in paragraph 4 of the order, ....

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.... and noted by the Commissioner, they have also produced the Charted Accountants certificate certified that they have maintained the account and credit has been taken in that account and debits have been made. Under these circumstances, what emerges from the facts of this case and after going through the records and after hearing the learned counsel, is that, the appellant had maintained the CENVAT credit account and they have taken the credit on the relevant dates and they have also made debit entries and they have also reflected the same in the column 4a and 4b. The only problem that has arisen is column 5a and 5b of the return could not be filled because of the difficulty in taking opening balance and difficulty in making entries. Accord....