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TMI Blog2019 (2) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... the total amount raised in the invoices for providing input services to the appellant, there was short payment of ₹ 1,23,08,514/- till 31.3.2015. Also it is accepted by the appellant that even though the amount was not paid by the appellant for more than 90 days, but they availed CENVAT Credit of ₹ 15,21,332/- attributable to the unpaid amount. Appeal allowed - decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service received by the appellant, but they failed to pay the service charge to said service provider. Alleging that the appellant had contravened Rule 4(7) of the CENVAT Credit Rules, 2004, credit of ₹ 15,21,332/- availed wrongly was proposed to be recovered along with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r favour on 01.01.2016. He has submitted that the appellant had discharged interest of ₹ 2,30,325/- on the CENVAT Credit amount of ₹ 15,21,332/- availed for the period from 01.04.2015 to 31.12.2015. In support, he has placed a Chartered Accountant's certificate indicating the payment of outstanding dues and interest on the CENVAT credit availed by them for the period 01.04.2015 to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices for providing input services to the appellant, there was short payment of ₹ 1,23,08,514/- till 31.3.2015. Also it is accepted by the appellant that even though the amount was not paid by the appellant for more than 90 days, but they availed CENVAT Credit of ₹ 15,21,332/- attributable to the unpaid amount. Forwarding reasons for said non-payment, the learned Advocate for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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