2015 (10) TMI 1639

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants, for the Appellant. Shri Mohd. Yusuf, AR, for the Respondent. ORDER Cenvat credit of Rs. 4,47,829/- (Rupees Four Lakhs Forty-Seven Thousand Eight Hundred and Twenty-Nine only) has been denied and demanded with interest on the ground that the credit was not admissible. Penalty also has been imposed. 2. Learned CA on behalf of the appellant submits that the first item of demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....entry instead of bill of entry for home consumption. The fourth demand has arisen because the appellant took credit of service tax paid on services attributable to 100% EOU which was located in the same compound by mistake. The last demand has arisen because the appellant had imported some goods which were resent without using the same at all. They had reversed this credit at the time of re-export....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... by taking wrong Cenvat credit. Therefore intention to evade duty by mis-declaration cannot be sustained in this case. Suppression of facts also would not arise since as per the statute such details are not required to be given to the department. That being the position, in fact even though the appellant could have claimed limitation, they had paid the entire amount of Cenvat credit with interest.....