2021 (8) TMI 127

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....follows: The appellant is engaged in manufacture of motor vehicles part for two wheelers and four wheelers. During the course of audit of its records, it was observed by the Department that the appellant had exported their finished goods to clients situated in various countries through ICD Patli, Gurgaon, Haryana where 'Let export' order were given. Department formed an opinion that the appellant has wrongly availed the Cenvat Credit of service tax amounting to Rs. 1680450/- pertaining to 'let export' services i.e. rail freight BL charges, destination delivery charges, detention charges etc. The appellant was alleged to have wrongly availed the inputs cenvat credit pertaining to Rs. 27,803/- with respect to WCT services, rent a cab service....

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.... the arguments, has relied upon paragraph 7 of the order under challenge in these appeals wherein the Commissioner (Appeals) has given the sufficient reason to hold suppression against the appellant. Justifying the said findings, learned Authorized Representative has requested that the impugned appeals be dismissed 6. Keeping in view the rival contentions of the parties and perusing the entire record, I observe and hold as follows: Since the reversal of Cenvat Credit has not been disputed, the amount rather stand deposited with the department much before initiation of present proceedings, the only issue to be adjudicated is as to whether the department has rightly invoked the extended period of five years, while making the demand for the ....

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....vate limited company engaged in the manufacture / export of motor vehicle parts and availed CENVAT Credit since long is supposed to have knowledge of law and procedure laid down with regard to availment of CENVAT Credit, ignorance of law otherwise is not a defense available. I, therefore, endorse the findings of the Commissioner (Appeals) in the event of self assessment, it is not expected that assessee should not avail such irregular credit as are not permissible by law and in case of bonafide wrong availment, the same should have been reversed on their own. In the present case, the said suo moto reversal is apparently and admittedly not the fact. Reversal has been made only after it was pointed out by the Department. I do not find any rea....