2016 (9) TMI 1300

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....pondent : A. B. Kulgod, Asstt. Commissioner(A.R.) ORDER The issue involved in the present case is that the appellant have availed Cenvat credit in respect of 5 invoices twice for the period June 2009, September 2010 and December, 2010. During the audit in the month of December, 2011, it was pointed out that the appellant have availed double credit in respect of some invoices and simultaneous....

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....ving voluminous transaction. The total credit availed by them during the 2009-10 is approximately 138 crores against numerous service invoices. These 5 invoices were entered into Cenvat credit account twice due to inadvertent and clerical error. He submits that when the mistake was pointed out during the audit conducted by the service tax department, appellant without raising any question on the i....

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....rkforce Solutions Ltd[2012(26) S.T.R. 3(Kar.). (b) S.K. Electron Engineers Vs. Commissioner of Central Exicse, Nagpur[2015(39) S.T.R. 686 (Tri. Mum)] 3. On the other hand, Shri. A.B. Kulgod, Ld. Asstt. Commissioner(A.R.) appearing on behalf of Revenue reiterates the findings of the impugned order. He submits that wrong credit was availed in the month of Jun 2009, Sep 2010 and Dec 2010,....

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....ntion of taking double credit of Rs. 7,09,020/-. Moreover when the mistake was pointed out by the audit party, appellant have promptly paid the entire service tax with interest. In a case where service tax alongwith interest is paid voluntarily without any contest, immunity is available under Section 73(3). As per this Section, on the ascertainment of the assessee or by the department if the servi....