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2017 (3) TMI 248 - AT - Service TaxInterest liability - the credit of the Cenvat amount ought to have been adjusted from the month of August, 2005 onwards as shown and reflected in their ST-3 Returns - whether the appellant is required to pay interest? - Held that: - reliance placed in the case of Commissioner of Service Tax, Mumbai Vs. Toyo Engineering Corpn. Ltd. [2014 (10) TMI 475 - CESTAT MUMBAI], where it was held that merely because the credit is available in the books of account does not mean that the tax has been paid. Therefore, the liability to pay interest has to be computed from the due date of payment of tax to the actual date of payment - appeal rejected - decided against appellant.
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