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TMI Blog2016 (2) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... C (AR) ORDER Per Raju The appellant, M/s Vikas Laboratories Pvt. Ltd. is a 100% EOU. The appellant availed credit of CHA services. Since appellant is a 100% EOU, in order to claim benefit of exemption Notification No. 17/2009-ST dated 7.7.2009, they reversed the CENVAT Credit so availed and in turn got refund of the Service Tax paid under Notification No. 17/2009-ST. The appellant were issued a show-cause notice seeking to deny the CENVAT Credit availed in respect of Service Tax paid on the CHA services availed by them. After observing the fact that the appellant has already reversed the duty to avail the refund under Notification No. 17/2009, the credit of Service Tax availed was denied as inadmissible. However, the demand of interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said case, the Hon'ble High Court of Allahabad has observed as under:- 9. It is undisputed fact that the Assessee was entitled for the Cenvat Credit under the Cenvat Credit Rules. It is also not disputed that during the period 28-2-2004 to 18-3-2004 the Assessee had paid Central Excise Duty in excess of ₹ 9,31,360/-. The purchasers have reversed the Cenvat was entitled for the refund of excess amount paid in accordance to the provisions of the Act. Instead of claiming refund separately, the Assessee amount credit in the Cenvat account was available for the payment of duty but the same was not utilized for payment of duty and subsequently, the Assessee has reversed the Cenvat Credit entry in the Cenvat account. The Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls under Section 11A(2B) of the Act and hence interest is chargeable under Section 11AB of the Act. Similar view has been taken in the case of Commissioner of Central Excise v. M/s International Auto Limited (supra). 4.1 I find that the Tribunal in the appellant's own case has held as follows: "4. I have considered the submissions. The only point to be decided in this case is whether reversal of cenvat credit at the time of getting the refund claim amounts to non-availment of cenvat credit. In the present case, the appellant is 100% EOU and not clearing any goods in DTA and, therefore, there is no possibility for them to avail the cenvat credit. Further, they have reversed the cenvat credit before the refund was actually granted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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