2021 (7) TMI 162

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....akumar, Authorized Representative for the Respondent ORDER The above appeal is filed against the penalty imposed upon the appellant under section 11AC of the Central Excise Act, 1944 read with Rule 15 Cenvat Credit Rules, 2004. The appellant had availed input service credit of Rs. 2,21,200/- on Works Contract Service [Repair and Maintenance] and Man-power Supply Service [Driver] during the p....

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....d that the appellant has reversed the credit along with interest immediately on being pointed out by the department. Thereafter, department has waited about thirty months to issue the show-cause notice only to allege suppression of facts and to invoke the extended period so as to impose and collect penalty. He relied upon the decisions of the Apex Court in the case of Commissioner of Central Excis....

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.... 7 of the impugned order to argue that the ineligible credit availed by the appellant would not have come to light unless the audit had taken place. Therefore, it is a clear case of suppression on the part of the appellant. He submitted that the impugned order required no interference. 4. Heard both sides. 5. On perusal of records, it is seen that the appellant has reversed the credit availe....