Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 358 - CESTAT, CHENNAIPredeposit of CENVAT Credit, interest and penalty - Held that:- Since the assessee has utilized service tax credit for payment of excise duty, the provisions of Section 35 of the Central Excise Act, 1944 are applicable. Since the appeals have admittedly been filed before Commissioner (Appeals) beyond the period of 30 days after the expiry of the statutory period of limitation, dismissal of appeals as time-barred is legally justifiable. The decision in the case of Ashima Ltd. Vs CCE Ahmedabad [2010 (6) TMI 308 - CESTAT, AHMEDABAD] relied upon by assessees is not relevant to the present appeals as that decision relates to refund of service tax.
|