excess quantity of inputs. This amount of Rs. 1,02,938/- was reversed in RG 23 Part II entry no. 328 dated 27.01.2006, and intimated ... manufacture of the cable is by trial and error by doing reverse engineering and process goes on until the desired product is obtained. The materials
rentals etc. The appellants discharged service tax under reverse charge basis, on clearing charges and service engineering charges paid by them
2006 stating that though appellant has reversed the credit but the credit was not reversed along with interest, the appellant is not eligible ... that the appellant though reversed the credit has not reversed along with interest. When the credit has not been reversed along with interest, it cannot
department, the assessee had reversed the
credit before utilization. Thus, the said fact that the credit has
been reversed before utilization is admitted ... providing output service, the
assessee has reversed the credit. Following the decision in the
case of Strategic Engineering (supra), we are of the opinion
Strategic Engineering (P) Ltd. [2014 (310) E.L.T. 509
3
(Mad.)] and submitted that when the wrongly availed credit has
been reversed, the appellant ... case of Strategic Engineering
(P) Ltd. (supra) has categorically held that when the credit has been
reversed before utilization, the interest or the penalty imposed
amended definition of input services with effect from 01.04.2011. The
appellant had reversed the entire credit before utilization, however,
Department issued Show Cause Notice proposing ... appellants had reversed the credit immediately on being pointed
out. As per the decision in the case of Strategic Engineering (P) Ltd.
(supra
contested by the appellants. The said amount has already been reversed by the appellant before utilization. Applying the ratio laid by the Honble High ... Engineering Pvt. Ltd. 2014 (310) ELT 509 (Mad.), we are of the view that the excess credit availed by the appellant having been reversed
category of Consulting Engineering Service they had made payments to M/s Mitsubishi heavy industries, Japan, therefore, under the reverse charge mechanism, the appellants were
that
appellant has reversed the entire credit. Further, the Hon‟ble
High Court in Commissioner of Central Excise Vs. Strategic
Engineering
original authority confirmed the demand and appropriated the amount already reversed by the appellant. The Commissioner also raised demand of interest and also imposed penalty ... reversed before utilization. He relied upon the decision of the jurisdictional High Court in the case of Commissioner of Central Excise Vs. Strategic Engineering
