2014 (12) TMI 784

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..... he Respondent. ORDER After hearing both the sides, I find that the appellants are engaged in providing various taxable services for which they are duly registered with the Revenue. They are also availing CENVAT credit of service tax paid on various input services. However, as per the S.T.-3 Return filed by them for the period October, 2008 to March, 2009, as the opening balance was nil, they dis .....

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..... s nil. Subsequently, the entries made in the CENVAT account was checked by them and certain mistakes were detected, resulting in availability of CENVAT credit. They subsequently sought revision of the same on 21-12-2011, i.e., after a period of 2 years and 8 months which according to the lower authorities was not in accordance with law inasmuch as Rule 7B of the Service Tax Rules, 1994 allows any .....

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..... h deposit, which were, when made, were correct. 5. In view of the above, I find no justifiable reason for grant of refund of service tax paid in cash. However, as the appellants have also paid the service tax again through CENVAT credit, they are entitled to the correction of entries, by correcting the second time reversal in their CENVAT account. 6. The appeal is disposed of in the ab .....

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