2019 (8) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2. Factual backdrop of the case is that during the course of EA 2000 Audit, on scrutiny of ST-3 returns filed by the Appellant holding Service Tax registration for providing Consulting Engineer, renting of removable property and as manufacturer of taxable goods, it was noticed that Appellant had availed Cenvat Credit of the above referred amount in excess of what was available in the Centvat Credit Register for the period October, 2013 to March 2014. It was put to show cause notice, mater was adjudicated upon, demand along with interest and penalty were confirmed in the order-in-original & order-in-appeal, hence the Appeal. 3. In the memo of appeal and during the course of hearing of appeal, Learned counsel for the Appellant Mr. Piyush....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or Service Provider of output service and not from the Input Service Distributer and that credit was not utilised for which the question of recovery does not arise and therefore order passed by the Commissioner (Appeals) needs to be set aside. 4. In response to such submissions, Learned Authorised Representative Mr. Sudhir B. Mane argued in support of reasoning and rationality found in the order passed by Commissioner (Appeals) and drawn attention of the Bench to the Commissioner (Appeals) finding regarding non acceptance of Superintends' Report concerning non-utilisation of Cenvat Credit as the said Supdt. was having jurisdiction over Ambernath unit while ISD unit is located at Andheri. It is also pointed out by him that appellant faile....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ake, the assesse filed revised return on 21-06-2014 and declared Cenvat credit of Rs. 12,43,389/- as fresh credit taken for distribution in the month of October, 2013. However, the assesse has failed to provide any document on the basis of which they have availed said credit of Rs. 12,43,389/-. Subsequently the assesse reversed Rs. 9,98,563/- in the month of April, 2014. Further, during the period November, 2013 to March, 2013, total Cenvat credit available to the assesse as per Cenvat register is shown in Column 'B' of the above table. Out of said amount, the assesse was required to distribute the amount as shown in column 'D' of the above table and balance was available to them as Service provider. However, the assesse availed entire cred....