2023 (7) TMI 663

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....ference of discounts. The department alleged that the appellant was selling the SIM cards without any further processing and therefore as per Rule 3(5) of the Cenvat Credit Rules, 2004, they were liable to reverse the equal amount of credit availed on the inputs. Accordingly, irregular Cenvat Credit amounting to Rs.5,11,591/-, was proposed to be recovered from the appellant along with interest and penalty. They have also short paid Service Tax amounting to Rs.3,42,795/. 2. The irregular availment of credit and the short payment were detected by the audit party during the course of audit of the accounts of the appellant. The appellant agreed with the audit objection and paid the irregular availment of credit amounting to Rs.5,11,591/- by de....

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....ve that the appellant has been filing Service Tax returns regularly and paying service tax. The details of credit availed and utilized by them have been disclosed in the ST-3 returns filed by them. The value of taxable services rendered by them have been disclosed in their Balance Sheets. The two issues have been raised by the department during the course of audit, from the data disclosed by the Appellant. Thus, I observe that the appellant has not suppressed any information from the department. All the details have been taken from their audited balance sheet. In such cases suppression of fact with an intention to evade payment of duty cannot be alleged. I find that that this view has been taken by this Tribunal in the case of Bimal Auto Ag....