2017 (6) TMI 52

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....ch as online information database access, Business Auxiliary Service, Information Technology Service and is also engaged in the trading activity of journals. While earning the trading income, the appellant has also earned some commission income and hence the service tax paid on freight inward and outward and also has availed the service tax credit. Appellant has also availed service tax on catering services and clearing and forwarding services during the period of dispute from 01.10.2004 to 31.03.2009. The total amount of credit availed under the above category of services is Rs. 1,52,286/- (Rupees One Lakh Fifty Two Thousand Two Hundred and Eighty Six only). During the audit, the departmental officers observed that the appellant has availe....

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....ted that the impugned order is not sustainable in law. He further submitted that as per Rule 14 of the Cenvat Credit Rules it is provided that when the cenvat credit has been taken or utilized wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer or the provider of the output service and the provisions of Section 11A and 11AB of the Central Excise Act or Section 73 and 75 of the Finance Act shall apply mutatis mutandis for effective such recoveries. He further submitted that the provisions of Section 11A or Section 73 is applicable for recovery of wrongly availed cenvat credit and as per Section 11A(2B) as well as Section 73(3) show-cause notice should not have been issued when wrong....