2026 (5) TMI 1589

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....- has been denied and Service Tax amounting to Rs.21,22,466/- has been demanded, along with applicable interest and penalty thereon. 1.1. Aggrieved by the confirmation of the impugned demands, the appellant has filed the present appeal. 2. The facts of the case are that the appellant has availed CENVAT Credit to the extent of Rs.3,15,41,638/- on various input services. The appellant had accepted the proposal for reversal of credit and reversed CENVAT to the extent of Rs.3,06,55,610/-.During the course of hearing, the Ld. Counsel for the appellant submitted that they are eligible for the above CENVAT Credit availed by them as the same had been used in providing output services; however, in order to settle the dispute, they have reverse....

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....n the stand that they have not suppressed any information from the Department and the availment of CENVAT Credit had been declared in the ST-3 Returns filed by them; thus, the entire demand raised in this case by invoking the extended period provisions is legally unsustainable. In view of the above submission, the Ld. Counsel for the appellant prays for setting aside the demands confirmed vide the impugned order on the ground of limitation. 4. The Ld. Authorized Representative of the Revenue argued that the appellant was not eligible for the credit availed by them and thus had voluntarily reversed the amount of Rs.3,06,55,610/-. The Ld. Counsel submits that the appellant is liable to pay interest for the period during which the CENVAT Cr....

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....he Audit for the period 2012-13. 21.02.2014 CENVAT Credit Register submitted to the Superintendent (Audit) Service Tax, Kolkata for the period 2012-13. 04.03.2014 Annual Report submitted to the Superintendent (Audit) Service Tax, Kolkata for the period from 2009-10 to 2012-13. 01.04.2014 Detail 18-point query letter was issued by the Audit Team headed by the Superintendent (Audit) Service Tax, Kolkata for the period from 2009-10 to 2012-13. 22.04.2014 Reply submitted to the Audit Team headed by the Superintendent (Audit) Service Tax, Kolkata for the period from 2009-10 to 2012-13. 09.07.2014 Audit Query was issued by the Audit Team headed by the Superintendent (Audit) Service Tax, ....