2021 (5) TMI 283

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.... ORDER The appellant is in appeal against the impugned order wherein cenvet credit of Rs. 3,88,954/- has been denied and equivalent amount of penalty is also imposed. 2. The facts of the case are that the appellant is a service provider and registered under the category of Mandap Keeper and Renting of Immovable Property Service. In ST-3 return ending with 30.09.2014, the appellant has shown ope....

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....ning balance shown in 01.04.2014 is correct and they have taken the cenvet credit correctly. He fairly submits that the appellant could not file revised return for the period ending 31.03.2014, but as per records, the cenvet credit account is having the balance in their cenvet credit account. Therefore, it is inadvertent mistake/clerical mistake of the appellant while filing ST-3 return ending Mar....

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....g to cenvet credit account whether the appellant has inadvertently made a mistake while filing the ST-3 return for the quarter ending March 2014 or intentionally has taken the excess cenvet credit on 01.04.2014. These facts can be verified from the records of the appellant. The said ascertainment of the said fact was to be done by the adjudicating authority which the adjudicating authority has not....