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TMI Blog2018 (2) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... an error in disclosure - from the perusal of the service invoice which is placed on record and also the credit notes issued by the appellant and the disclosure in the service tax return, there is no revenue loss in the present case as it is only an adjustment of the credit availed - appeal allowed - decided in favor of appellant. - ST/20331/2017-SM - 23313 / 2017 - Dated:- 26-12-2017 - SHRI S.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVAT credit based on two credit notes i.e., No. OSPL/CN/001/2013-14 dated 15.7.2014 for ₹ 51,217 and Credit Note No. OSPL/CN/002/2013-14 dated 15.7.2014 for ₹ 3,77,665/- aggregating the CENVAT credit of ₹ 4,28,882/- and utilized the same for payment of service tax during the subsequent months. On these allegations, the original authority has held that credit note was not a valid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax return for the period April 2014 to September 2014 was filed on 26.10.2014 and the normal period of 18 months from the date of filing ends on 25.4.2016 whereas the show-cause notice was issued on 6.5.2016, which is beyond the normal period of 18 months as prescribed under law. He has also furnished the copies of ST-3 returns for the period from April 2014 to September 2014. He also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 (Tri.-Chennai) 5. On the other hand, the learned AR submitted that the appellant has not strictly followed the CENVAT Credit Rules though conceded that there was no intention to evade service tax and that is why the Commissioner (A) has dropped the penalty under Section 78 of the Finance Act, 1994. 6. After considering the submissions of parties, I find that there was no intention to ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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