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TMI Blog2013 (12) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... tilized by them during the period September, 2004 to March, 2005 along with applicable interest - Refund of CENVAT Credit as per Rule 6(3)(c) - Held that:- under Rule 6(3)(b)(f), the rule makes a provision that the assessee may take credit on its own for adjusting excess amount of Cenvat credit utilized. This rule is for a slightly different situation but is within the overall situation dealt by R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mathew John, JJ. Shri A.R. Madhav Rao and Uday Aditya Banerjee, Advocates, for the Appellant. Shri B.L. Soni, DR, for the Respondent. ORDER During the relevant period, the appellants were inter alia engaged in providing cellular telephone service in Jaipur circle. The Appellants were registered and paying Service Tax under telephone services . The appellants were receiving various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod September, 2004 to March, 2005 totalling to Rs. 2,62,68,609/- along with applicable interest. It is their contention that on payment of this amount in cash, they were eligible to take back equivalent amount of Cenvat credit utilized by them in the past for payment of duty in excess of the ceiling prescribed under Rule 6(3)(c) because eligibility to the credit taken was never in question. When ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. 5. We take note of the fact that under Rule 6(3)(b)(f), the rule makes a provision that the assessee may take credit on its own for adjusting excess amount of Cenvat credit utilized. This rule is for a slightly different situation but is within the overall situation dealt by Rule 6 which is about adjustment of Cenvat credit when an assessee takes credit of input or input services and utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X
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