2015 (8) TMI 800

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....ER  Per: Sulekha Beevi C.S. The appellants are aggrieved by the disallowance of Cenvat credit as Input Service Distributor. 2. The allegation leveled against the appellants are that as per ST-3 returns for the period April 2008 to September 2008 and October 2008 to March 2009, the closing balance of service tax and education cess for the month of September, 2008 was Rs. 24,47,214/- and Rs....

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.... Rs. 43,19,951/- in the month of September 2008. The appellant had also furnished a C.A. Certificate showing the month wise details of Service Tax input credit available for distribution to their manufacturing units during the period April, 2008 to September, 2008. That the certificate would evidence that the appellants had committed error by showing the closing balance of Service tax in September....

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....R reiterated the findings in the impugned order and submitted that if the appellants had committed mistake while filing the ST-3 returns for the period April, 2008 to September, 2008 then they ought to have filed revised ST-3 return instead of taking excess opening balance for the month of October, 2008. It is also his case that the debit notes are not valid documents for claiming Cenvat credit as....