2014 (12) TMI 784

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....t. Ms. Suchitra Sharma, DR, for the Respondent. ORDER After hearing both the sides, I find that the appellants are engaged in providing various taxable services for which they are duly registered with the Revenue. They are also availing CENVAT credit of service tax paid on various input services. However, as per the S.T.-3 Return filed by them for the period October, 2008 to March, 2009, ....

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....cular point of time, their CENVAT account was nil. Subsequently, the entries made in the CENVAT account was checked by them and certain mistakes were detected, resulting in availability of CENVAT credit. They subsequently sought revision of the same on 21-12-2011, i.e., after a period of 2 years and 8 months which according to the lower authorities was not in accordance with law inasmuch as Rule 7....