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TMI Blog2017 (2) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. - E/41529/2016 - FINAL ORDER No.42327/2016 - Dated:- 25-11-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Ms. Sridevi, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER The facts of the case are that appellant had engaged independent manufacturers, referred to as Away Centre Fabrication Vendors (ASF Vendors) to manufacture components and despatch the same directly to the sites of their customers. They also engaged independent inspection agencies to check the quality of the goods manufactured by such ASF vendors. Such inspection took place at the premises of the vendors. Appellant availed input service credit to the tune of ₹ 19,93,703/- in respect of service tax incu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e law prior to 17.3.2012 was very clear and submits that before the said amendment, where cenvat credit was taken or utilized wrongly, provisions of Section 11AA and Section 11AB of the Central Excise Act, 1994 would apply for effecting such reversal. In the circumstances, as the period of dispute is prior to 17.3.2012, wrong taking of credit even though it may not have been utilized, would result in provisions of interest liability under Section 11AB being attracted. For this reason, penalty is also imposable. 4. Heard both sides. The issue in question is no longer res integra and has been settled by a number of High Court decisions including that of Billforge Pvt. Ltd. (supra). Ratio of judgement in Billforge case has been followe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has cleared all doubts existed earlier in respect of Rule 14 of the said Rules, it is needless to say that the argument advanced by the learned counsel appearing for the appellant/Department is erroneous, whereas the argument advanced on the side of the respondent is really having merit and the substantial questions of law settled in the present Civil Miscellaneous Appeal are not having substance and altogether the present Civil Miscellaneous Appeal deserves to be dismissed. Respectfully following the maxim of stare decisis and following the ratio set down in the aforesaid decision, I have no hesitation in holding that no interest liability will arise in the present case also and, consequently, there cannot be any imposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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