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TMI Blog2010 (6) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned amount by treating it as excess refund. - 1125 of 2009 with 272 of 2009 - - - Dated:- 30-6-2010 - Mehta and H.N. Devani, JJ. REPRESENTED BY: Shri Kalpesh N. Shastri, for the Appellant. None, for the Respondent. [Order per: D.A. Mehta, J. (Oral)]. - The Appellant Revenue has proposed the following two questions stated to arise out of order dated 7.11.2008 made by Customs, Excise And Service Tax Appellate Tribunal (the Tribunal) in the backdrop of following facts: (1) Whether the Tribunal has committed an error in granting refund though condition mentioned under Notification No. 39/2001-CE dated 31.07.2001 for utilization of Cenvat Credit of payment of service tax were not complied ? (2) Whether the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the same has to be reversed within a period of five days from the date of receipt of the intimation from the Jurisdictional Commissioner. The self credit taken by the manufacturer is available for utilization towards payment of duty in the subsequent months to the extent of requirement to pay the duty in cash. 3. During the months of May, 2005, July, 2005 and September to December, 2005, a sum of Rs.20,19,827/- was utilized from the Cenvat Credit Account of the assessee towards payment of service tax on GTA service availed by the assessee. Subsequently the assessee realized the error for having utilized the Cenvat credit for payment of service tax and hence, on 4.4.2006 deposited the entire amount of service tax to the tune of Rs.21, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e self credit. 6. It is not in dispute that the assessee had in its Cenvat Credit account total credit of Rs.2.7 crores out of which amount of Rs.20,19,827/- was utilized for payment of service tax. It is also not the case of the revenue that the central excise duty liability which was required to be discharged had not been discharged because the amount had been utilized for payment of service tax. The Tribunal has found as a matter of fact that service tax was paid by the assessee not only from cenvat credit account but subsequently also from PLA account with interest. 7. It is also an accepted fact that in so far as payment of Central Excise Duty, even in terms of the Notification, has been made and there is no default. Therefore, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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