2018 (11) TMI 1518

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....y Heard both sides and perused the records. 2. During the disputed period April 2012 to March 2015, the appellant had availed irregular Cenvat Credit in respect of Service Tax paid on the input services, which was subsequently reversed by the appellant. However, the reversal particulars were not reflected in the service tax returns. During the course of audit of accounts by the Service Tax Depa....

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....mpugned order, the appellant has preferred this appeal before the Tribunal, assailing imposition of penalty on it. 3. The appellant has contended that it had reverse the Cenvat Credit in the Cenvat account, but due to over sight, could not reflect the reversal particulars in the prescribed column provided in the ST-3 returns. Since the appellant contended that the credit amount, in question, has ....