9911796707
TMI Blog2012 (7) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The assessee on the mistake coming to their notice promptly paid the amount involved along with interest due thereon - as there was nothing irregular in taking the credit of the CENVAT on the "input services", the original authority rightly did not impose the penalty - Order-in-Revision cannot be sustained inasmuch as there was no allegation in the original show-cause notice about wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undisputedly, they failed to fulfill the condition for availing the said notification inasmuch as they continued to avail the CENVAT credit on the "input services". 3.2. It appears that there was audit of the unit by the department and on 07.11.2008, the appellants paid the wrongly taken credit amounting to Rs. 2,06,790/- along with interest of Rs. 33,575/- and intimated the jurisdictional Super ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that they were availing the credit even prior to the coming of Notification No. 01/2006. It is a mistake in not noticing the condition of the notification. However, on the mistake coming to their notice, they promptly paid the amount involved along with interest due thereon. If the department felt that the condition of the notification has been violated, the proper course of action would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notification stood violated. The department has not issued show-cause notice proposing to deny the benefit of exemption under the notification. Under these circumstances, the act voluntarily reversing the credit taken along with interest stands rightly accepted by the original authority. No provision has been cited to show that the credit initially availed by them was irregular. 7. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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