2020 (4) TMI 697

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ORDER PER P. K. CHOUDHARY : A Show Cause Notice was issued alleging irregular availment of Cenvat Credit. The Adjudicating Authority confirmed the demand of Rs. 1,97,269/- under Section 73 (2) of the Finance Act 1994 and also appropriated the same as the amount had already been paid by the appellant assessee. The demand of interest under Section 75 of the said Act was also confirmed amounting to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nsignificant portion of the appellant's business activities. It is the case of the appellant that the Cenvat Credit availed on input services used for providing exempted output service is an inadvertent mistake and as soon as the same was pointed out by the Central Excise Revenue Audit of the C & AG (CERA). Subsequently, the entire amount of Rs. 1,97,269/- along with interest of Rs. 4,335/- was pa....