Excess Cenvat due to calculation mistake is not wrong availment

Urvashi Porwal Brief of the Case In the case of M/s. TNT (INDIA) PVT LTD Versus Commissioner of Central Excise and Service Tax BANGALORE-III, it was held that where the credit taken was based on the documents where service tax on the input services was paid in excess mainly on account of wrong calculation by the appellant. When the appellant had taken CENVAT credit for the said excess payment of service tax, it possibly may be called technically irregular CENVAT credit, but again strictly speaking it is a technical flaw, which had occurred mainly on account of wrong calculation and therefore r...