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TMI Blog2018 (10) TMI 533X X X X Extracts X X X X X X X X Extracts X X X X ..... CES. Final discharge certificate was issued only on 03.09.2014 and there was no occasion to avail the CENVAT credit prior to receiving of the discharge certificate. They have availed the CENVAT credit only on 30.09.2014. There were correspondence exchanging views between the appellants and their Range authority and they had taken the credit on a later occasion as advised by the Range authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re District, Andhra Pradesh. Consequent to their deciding to come out of their EOU status, appellant made necessary application for de-bonding of their unit and the Development Commissioner, VSEZ allowed them permission to de-bond vide letter dated 18.11.2014. A show cause notice dated 10.12.2015 was issued alleging availment of CENVAT credit on the basis of ineligible documents. The adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y filed their declaration under VCES Scheme and also paid 50% of the service tax liability amounting to ₹ 1,89,142/- vide TR-6 challan No. 00381, dt. 29.12.2013 and paid the balance amount of 50% vide TR-6 Challan No. 0085, dated 27.06.2014. Ld. Advocate further submits that after filing their declaration under VCES, they had approached the Range Superintendent on 04.08.2014 requesting for n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities. 4. Heard both sides and perused the appeal records. I find that the appellants have paid the service tax and have also filed declaration under VCES. Final discharge certificate was issued only on 03.09.2014 and there was no occasion to avail the CENVAT credit prior to receiving of the discharge certificate. They have availed the CENVAT credit only on 30.09.2014. I observe that the low ..... X X X X Extracts X X X X X X X X Extracts X X X X
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