2018 (5) TMI 782

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....o the Central Excise Tariff Act, 1985. The appellant avails Cenvat Credit in respect of Central Excise duty paid on the inputs andservice tax on the input services. The appellant (Unit-I) is the head office for other factories (Unit-II to IV) and registered as input service distributor (ISD) under Section 69 of the Finance Act, 1994. The appellant (Unit-I) is also registered as Centralized Service Tax Registrant under Rule 4 of the Service Tax Rules 1994. On scrutiny of ST-3 Returns filed by the appellant for the disputed period 2013-14, the Officers of Service Tax Department observed that the Unit-I had availed a total input Service Tax credit of Rs. 22,77,546/-, but it had paid only Rs. 18,65,511/- in cash (by challans) and had shown paym....

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....II is proper and justified and as such, denial of Cenvat benefit alongwith interest and imposition of penalties by the authorities below are not in conformity with the statutory provisions. She also submits that the proceedings are barred by limitation of time. 4. On the other hand, the ld. DR appearing for the Revenue submits that since Unit-III is recognized and registered separately as a manufacture, the credit available in its Cenvat Account cannot be utilized by Unit-I for payment of Service Tax. Thus, he submits that since on the due date of payment, there was no available balance in the cenvat account of Unit-I, utilization of such account to the tune of Rs. 4,12,058/- shows that the appellant had short paid such amount, with the ....