2019 (7) TMI 502

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.... the appellant. Ms. Tamnna Alam, Authorised Representative for the respondent. Anil Choudhary: The appellant, M/s. Bharat Sanchar Nigham Limited, a Public Sector Undertaking, is engaged in providing the services under the Head "telecommunication services". Vide the order-in-original dated 20.02.2013, the demand of cenvat credit of Rs. 15,27,035/- was confirmed under Rule 14 of the Cenvat ....

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....ince the appellant has reversed the wrong credit, which has now been verified no further discussion on this matter is required." 3. However, in the concluding part of the order, the ld. Commissioner (Appeals) has observed that the appeal is liable to be rejected and accordingly upheld the order-in-original. 4. Being aggrieved, the appellant is before this Tribunal. 5. Ld. Counsel for the ....

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....ated that the admitted fact is that the appellant has maintained proper records and vouchers of the transactions. The mistakes pointed out by the Revenue during audit is bonafide mistake, being mistake of clerical nature and no falsification of records, etc. has been made out. 6. He further states that in view of the audit objection, show cause notice was issued on 18.10.2011 is barred by limit....

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....pute, prior to issue of show cause notice. In this view of the matter, the penalty imposed under Rule 15(2) of Cenvat Credit Rules read with Section 11 AC is set aside. So far as the interest is concerned, in view of the amended Rule 14, it is held that the appellant is liable for interest only to the extent they have utilized the cenvat credit. Accordingly, the appellant is directed to file the c....