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TMI Blog2012 (10) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... venue neutral and no loss has been caused to the Revenue (infact Revenue has gained). In the absence of any legal requirement to avail credit based on the services received during the relevant time and the procedural irregularity has to be ignored and the demand confirmed has to be set-aside on this ground. Since the credit has been availed which was not eligible and not admissible and which has been availed without knowledge of the department, extended period has been rightly invoked and the demand has been correctly confirmed - Decided partly in favour of assessee. - Appeal No.E/378 to 381 of 2009 - A/1658-1661/2012-WZB/AHD - Dated:- 31-10-2012 - Mr. M.V. Ravindran and Mr. B.S.V. Murthy, JJ. For the Appellant: Shri J.C. Patel, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of service tax paid on input service used by the manufacturer in relation to the manufacture of final product with effect from 10.09.2004. Since Oct 2004, the assessee had started maintaining record of input service credit in Excel Sheet in computer. 2. Proceedings were initiated on the ground that cenvat credit of service of Rs. 1,51,51,730/- availed during the period March 2005 to August 2007 is not admissible and is liable to be recovered from the appellant with interest and proposing to impose penalty also which has culminated into impugned order wherein, the demand for wrongly availed cenvat credit of Rs. 1,07,07,142/-has been confirmed with interest and penalty equal to this amount under Section 11AC has also been imposed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not availed any undue benefit. During the year 2005-06, appellant had paid about Rs. 1.75 Crores from PLA in Kathwada unit, in 2006-07 paid about Rs. 41.76 Lakhs and in 2007-08 paid about Rs. 62 Lakhs from PLA. The total amount paid by Kathwada unit from PLA is much more than the total cenvat credit availed by the appellants. He relies upon the decision of the Tribunal in the case of Samita Constructors Limited 2012 (278) ELT 492 (Tri. Ahmd.) to submit that input service Input Service Distributor need not be registered and documents also need not be exactly in the format and maintains necessary details itself is sufficient. He also relied upon the decision of the Hon ble High Court of Karnataka in the case of Ecof Industries Pvt. Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ributor can at best be considered as procedural irregularity and in view of the decisions cited, has to be considered sympathetically. Further, it is also noticed that appellant has not got any extra benefit by doing this. In fact from the statement of Shri Chandresh C. Shah, as explained that above cenvat credit available to them, 20% of service tax payable only was paid and balance was paid in cash. In fact, proper distribution would have enabled them to utilise full credit. It would show that the exercise is totally Revenue neutral and no loss has been caused to the Revenue (infact Revenue has gained). In the absence of any legal requirement to avail credit based on the services received during the relevant time and in the light of the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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