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TMI Blog2011 (2) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice, at the time of adjudication and at the time of hearing of the appeals, no one had fifteen minutes of time to consider and avoid proceedings at three levels - issue does not need any more verification/consideration and learned DR also agrees that assessee is not liable to pay the credit. - Decided in favor of assessee. - ST/401/10 - - - Dated:- 11-2-2011 - Hon ble Mr. B.S.V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss credit at all. There were two invoices relating to sim cards issued by Tata Indicom. The first invoice number was 400 dated 31.01.05 and the total service tax paid was Rs.8,670/-. There was another invoice issued by Tata Indicom and the invoice number was 694 dated 30.03.05 and the amount of service tax paid was Rs.8,364/-. However while preparing the annexure to the service tax showing all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.05 at Sl.No.160, there was a clerical error and the invoice No.400 dated 31.01.05 was repeated. In reality there was no excess credit availed and service tax was paid correctly. I find on verification of the records produced before me that this is the position. The learned DR also agrees that this is the position. I find that the original adjudicating authority had taken note of this clarificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no excess availment of cenvat credit. What happened is apparently a clerical error and this has also been rectified at the time of filing ST-3 return. In fact all these facts were found during the hearing itself, that too of the stay petition and the total time spent was about fifteen minutes. It is regretted to note that at three levels namely at the level of scrutiny of ST-3 return and is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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