In case of short receipt of payment post intimation U/s. 73(3) department must send a letter asking for payment instead of SCN

CESTAT, AHMEDABAD BENCH VSE Stock Services Ltd. Versus Commissioner of Central Excise, Vadodara-II ORDER NO. A/1673/WZB/AHD/2012 APPEAL NO. ST/188 of 2011 NOVEMBER  16, 2012 ORDER 1. During the period from April, 2007 to July, 2007 and November to December, 2007, the appellants had utilized total Cenvat Credit of Rs.29,90,943/- for payment of Service Tax in respect of Stock Broker service provided by them. It was found that this credit was not admissible to them since it was availed after close of the month and as soon as it was pointed out, the appellants paid the amount wit...