2016 (2) TMI 1012

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..... The appellant is in appeal against the impugned order wherein a demand of Rs. 2,01,937/- has been confirmed against them along with interest and equivalent amount of penalty on account of excess credit amount shown in their ST-3 returns. 2. The facts of the case are that the appellant is engaged in the activity of business auxiliary service. They are maintaining Cenvat credit account for i .....

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..... er, the appellant is before me. 4. Learned Counsel for the appellant submitted that in this matter there is no dispute regarding availability of credit by them which has correctly been entered in their account. Only allegation is that the appellant has shown excess credit in the opening balance in their ST-3 return. It is further submitted that it is the case of wrong filing of return and no .....

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