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TMI Blog2015 (10) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of duty paid initially from Cenvat Credit Account. Appellant relied upon the case law of M/s Ratnamani Metals and Tubes Ltd. vs Commissioner of Central Excise and Service Tax, Ahmedabad-III [2014 (3) TMI 244 - CESTAT AHMEDABAD] where under similar factual matters it was held that appellant is entitled to take CENVAT credit suo moto - issue has also been decided in favour of the assessee by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nths of January 2009 and took re-credit of the said amount earlier debited from CENVAT Credit account suo moto. That the present proceedings have been initiated on the ground that appellant should not have taken suo moto credit of the earlier debits made from Cenvat Credit Account. He relied upon the case law of M/s Ratnamani Metals and Tubes Ltd. vs Commissioner of Central Excise and Service T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l matters it was held that appellant is entitled to take CENVAT credit suo moto. Para 6 to 8 case laws are relevant portions and are reproduced below:- 6. In my considered view, the issue in the case is regarding the availment of sumoto credit by the appellant after making good the said payment by making cash payment in PLA. The lower authority has dis-allowed such credit on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctually there is no dispute that under reverse charge mechanism appellant discharged the Service Tax liability by debit in Cenvat account. There is no dispute that the credit balance in Cenvat account during the material period was an eligible credit to appellant. In my considered view the issue in this case squarely falls within the ratio as decided by this Bench in the case of Sopariwala Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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