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TMI Blog2013 (2) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... allenged and according to the law, in the self assessment procedure, the assessee is free to utilize the credit and if the department has any problem, department can take action. Reversal of CENVAT credit made by the appellant has to be taken as payment towards service tax and other dues confirmed against the appellant – legal position is that appellant is entitled to avail credit on his own in accordance with the provisions of the CENVAT Credit Rules, 2004. The details of the credit are required to be furnished in the statutory returns. It is upto the assessee to utilize the credit for payment of tax and there is no such requirement that the same requires approval of any authority – The appeal allowed with consequential relief. - ST/49 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted. It is his submission that the claim made by them before the original adjudicating authority as well as before Commissioner (Appeals) that the amount of CENVAT Credit debited by them also should be treated as payment, has not been considered. He drew my attention to table submitted to Additional Commissioner in their 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- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject matter of said OIO 10,79,112 Balance available for appropriate against interest 59,974 We request your goodself to adjust said Rs. 59,974/- against the interest payable by us in respect of above referred 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 goodself 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, the demand has got enhanced to the extent of CENVAT credit available in their book. On one hand, the Commissioner (Appeals) has observed that it is self assessment process and therefore the appellants were free to debit the credit 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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