2016 (2) TMI 782

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....on No. 17/2009-ST. The appellant were issued a show-cause notice seeking to deny the CENVAT Credit availed in respect of Service Tax paid on the CHA services availed by them. After observing the fact that the appellant has already reversed the duty to avail the refund under Notification No. 17/2009, the credit of Service Tax availed was denied as inadmissible. However, the demand of interest was not confirmed in the said adjudication order. The Revenue challenged the said order before Commissioner (Appeals) for confirmation of the interest on the CENVAT Credit wrongly availed. The Commissioner (Appeals) allowed the Revenue's appeal on the ground that interest is required to be charged irrespective of the fact whether the credit was util....

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....have reversed the Cenvat was entitled for the refund of excess amount paid in accordance to the provisions of the Act. Instead of claiming refund separately, the Assessee amount credit in the Cenvat account was available for the payment of duty but the same was not utilized for payment of duty and subsequently, the Assessee has reversed the Cenvat Credit entry in the Cenvat account. The Apex Court in the case of Commissioner of Central Excise, Mumbai-I v. Bombay Dyeing & Manufacturing Company Limited, reported in2007 (215) ELT 3 (SC) has held that where before the utilization of the credit amount if the entry is reversed it amounts to not taking credit. Once the credit is reversed before its utilization in the Cenvat account it does not amo....