2021 (11) TMI 781

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....me for payment of duty on their final products. During the course of Audit of records of the appellant, the Audit officers noticed that the appellants have short paid the service tax and had erroneously availed the CENVAT credit for the period 2013-2014 to 2014-2015-2016 for the following: i) Excess availment of input service credit of Rs. 6,89,256/- in the ER-1 returns; ii) Irregular availment of input service tax credit taken on irregular services amounting to Rs. 2,20,969/- for the period 2013-2014 and 2015-2016.; and iii) Irregular availment of input service tax credit taken on common input services amounting to Rs. 2,54,199/-. 2. Pursuant thereto an amount of Rs. 11,64,361/- alleged to be irregular availment of CENVAT Credit was....

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.... Government exchequer was at all there. Still the amount of Rs. 2,54,199/- which was to be transferred for the second unit of the appellant was reversed in August, 2016 itself. In absence of such an intention, penalty has wrongly been imposed. It is submitted that the extended period of limitation also has been wrongly invoked. The order under challenge is accordingly, prayed to be set aside while relying upon the following case laws learned Counsel prayed for appeal to be allowed. 1. Gannon Dunkerely & Co. Ltd. vs. Commissioner (ADJ) of ST, New Delhi [2021 (47) GSTL 35 (Tri-Del)]; 2. Accurate Chemicals Industries vs CCE, NOIDA 2014 (300) ELT 451 (Tri-Del)]; 3. CCE NOIDA vs Accurate Chemicals Industries [2014 (310) ELT 441 (All)] 4.....

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....ssioner of Central Excise Act, 1944. Both these provisions are applicable to the situation of taking credit by reason of suppression with intent to evade payment of duty and the provisions required imposition of penalty as such. There is no illegality being committed by the authorities below while imposing penalty upon the appellants. Learned Authorised Representative have impressed upon that in the era of self assessment, the onus strictly lies upon the assessee to disclose the intention to the Department. The non-disclosure amounts to wilful suppression which invites penalties. The order accordingly, is prayed to be upheld and appeal prayed to be dismissed. 6. After hearing the parties and perusal of the entire record, I observe and held....

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....cient for me to hold that there has been no evasion but only an error between the two units of the appellant for availing the credit without bifurcating the same inter se. However, deficiency was made good even before the issue of impugned show cause notice dated 28.7.2013 and the credit were properly being recorded in their ER 1 returns at the time of taking the same and also at the time of reversing the same. Once those have been properly recorded in the books of accounts of the appellants, the allegation of intentional evasion remains only assumption having no legs to stand upon. 8. This Tribunal at Allahabad Bench in the case of Jaypee Greens vs CC & CE & ST, NOIDA reported in [2020 (33) GSTL 109] has held that where wrongly availed cr....