2019 (7) TMI 903

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....AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of steering gears and steering suspension links etc. They availed CENVAT credit of duty paid on inputs and capital goods and service tax paid on input services received by them. During audit of the accounts, it was noticed that for the period October 2011 to March 2015, the appellant had availed ineli....

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....HSD by inadvertent error. The employee handing the accounts had availed the credit on only two invoices and the appellant has not availed on any other invoices. Immediately on being pointed out by the audit, the appellants rectified the mistake by reversing the credit. The adjudicating authority has observed that the entire figures were reflected in the accounts of the appellant and that this may ....

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....oper. 5. Heard both sides. 6. As per the definition of input, the credit on HSD is not eligible. It is brought out from the records that the appellant has availed credit only on two invoices. When they have purchased huge quantities of HSD and have availed credit only on two invoices, it can be presumed that the said availment of credit to be an inadvertent error. Taking note of this fact, I am ....