2023 (5) TMI 1454

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....ant : Dr. Samir Chakraborty, Sr. Advocate and Shri Abhijit Biswas, Advocate For the Respondent : Shri J. Chattopadhyay, Authorized Representative ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant is engaged in excavation of coal from the coal mines of Eastern Coalfields Limited. "Mining Service" comes under....

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....dit along with interest and to impose penalty. 2.3 The matter was adjudicated. Demand on account of reserval of cenvat credit was confirmed along with interest and penalty to equal amount was also imposed on the appellant. 2.4 Against the said order, the appellant is before us. 3. The ld. Sr. Counsel appearing on behalf of the appellant, pointed out that the appellant has taken cenvat cre....

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.... come to the discussion regarding reversal of Cenvat Credit on SAD so claimed by the assessee in their written reply. I observe that the assessee submitted a ST-3 Return for the period October, 08 to March 09 under Rule 7 of the Service Tax Rules, 1994 on 22.05.09 and mentioned in the SCN as Annexure E. In that return, the value of taxable service shown as Rs. 183,77,02,884/- for the period of ret....

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....observed that they paid Rs. 14,51,190/- in cash. Therefore, according to the assessee the total liability of irregular availment of credit on SAD amounting to Rs. 6,66,31,496/- including the amount of Rs. 4,35,40,758/- covered in the instant SCN has been reversed by them along with interest of Rs. 64,08,168/- paid vide e payment CIN No. 50001 dated 13.08.09." 7. As it is evident from the record....