2024 (8) TMI 605

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....aised on the basis of the mismatch between the Cenvat credit register and the credit taken in the ST-3 returns filed by the appellant. The second demand relates to an amount of Rs. 12,12,894/- taken in the month of June, 2017 on the strength of invoices allegedly issued in July, 2017. 4. In respect of first issue, learned Chartered Accountant for the appellant submitted before the adjudicating authority the following submissions :- "18.1 In this context, assessee submitted that they have taken Cenvat credit in their register under the head 'input RHB' and 'input - RCM'. The head 'input RCM' denotes Cenvat credit, which is taken under Reverse Charge Mechanism. They have taken Input-RCM (Cenvat credit of contractors bills) in the ....

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....5 3,47,997.00 1,58,440.00 -1,89,557.00 10. January 2016 4,02,479.00 5,60,920.00 1,58,441.00 11. February 2016 11,14,181.00 5,57,089.00 -5,57,092.00 12. March 2016 12,05,924.00 17,63,015.00 5,57,091.00   TOTAL 79,98,719.00 58,21,956.00 -21,76,763.00 6. I find that the Commissioner (Appeals) in respect of the aforesaid issue has observed as follows :- "8. Now, I come to point no. (ii), I find that it has been alleged by the audit and confirmed by the adjudicating authority that the appellant has taken excess Cenvat credit amounting to Rs. 1,07,946/- as per reconciliation between Cenvat credit register and ST-3 return for the period October 2015 to March 2016....

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....ith respect to payment of service tax after 30th June 2017. The said circular squarely allows the benefit of credit claimed by the appellant. He claimed that such circular squarely covered his case. He submits that the Commissioner (Appeals) has totally ignored the circular while passing the impugned order. Learned authorized representative relies on the impugned order. 9. The Commissioner (Appeals) in his order on this issue has observed as follows :- "9. Now, I come to point no. (iv), I find that the assessee had wrongly taken Cenvat credit amounting to Rs. 12,12,894/- in June, 17 on the invoices of July, 2017. The adjudicating authority after verifying the documents and submissions made by the appellant have verified this asp....