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TMI Blog2010 (10) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... in the self assessment procedure, the assessee is free to utilize the credit and if the department has any problem, department can take action. Having failed to take any action or in the absence of any evidence for such action, the Commissioner (Appeals) can be said to have held that reversal of Cenvat credit made by the appellant has to be taken as payment towards service tax and other dues confirmed against the appellant – Held that:- Amount paid by the appellant is to be taken as amount paid towards dues, appeal is allowed with consequential relief - ST/495/2009 - A/1781/WZB/AHD./2010 - Dated:- 8-10-2010 - B.S.V. MURTHY, J. ORDER 1. The appellant is engaged in providing photography services. The Service Tax of Rs. 8,07,61 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir letter, which is reproduced below : "From : Glory Digital Photo Station, 510-511, Poddar Arcade, Khandbazar, Near Railway Station (East), Surat 395 006 February 22, 2007 To : Additional Commissioner, Central Excise Customs, Surat-I, 4th Floor, Near Central Excise Building, Opposite Gandhi Baug, Chowk Bazar, Surat-395 001 Sub : Payment of Interest and Penalty. Ref : Adjudication Order No. 27/ADC-RPS/OA/06-07 in respect of F.No. V/ST-6/OA/06-07. Respected Sir, With reference to the above, we would like to inform your good-self that we are in receipt of the above referred adjudication order dated 25-1-2007 and 31-1-2007 and in response to the same, we would like to most h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d OIO and let us know about the balance payable, if any as interest so that it can be paid off in due course. We hope your good-self will be kind enough to take this on your record and oblige. Thanking you, Yours faithfully, For Glory Digital Photo Station Sd/- Partner." 2. The original adjudicating authority rejected this claim on the ground that the appellant had not produced any evidence regarding admissibility of Cenvat credit. Further, the Commissioner (Appeals), in his order, has observed as follows : "5. Coming to the claim of credit not considered by the original authority, the legal position is that appellant is entitled to avail credit on his own in accordance with the provisions of the Cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit available. On the other hand, the original adjudicating authority rejected the claim that the appellant has Cenvat credit available in the order. He also did not accept the claim made by the appellant that amount of Cenvat credit already debited should be appropriated towards amount payable by them. Thus, basically, the dispute is as to whether the appellants have paid the amount consequent to Order-in-Original passed by revenue or not. Further, the original adjudicating authority has rejected the claim on the ground that the issue regarding eligibility of Cenvat credit was not before him. However, there is no observation as regards acceptance of debit entry from Cenvat credit account towards amount becoming due as consequent of adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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