TMI Blog2013 (9) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... t required under law and hence, the question of demand of any interest for late payment of service tax does not arise at all and the demand is unsustainable in law - appellant is at liberty to take re-credit of the service tax paid through Cenvat Credit account. The appellant is also entitled for the refund of interest paid under protest - Following decision of Commissioner of Central Excise, Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit in respect of GTA service and therefore, directed that the payment be made through cash. The appellant paid the payment through cash vide TR-6 challan No. 10 dated 16/12/2006. However, they did not pay the interest. Accordingly a show-cause notice dated 27/07/2006 was issued. They also filed a claim for allowing them to take re-credit of the amount debited through Cenvat Credit towards payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med by the various Hon'ble High Courts. i) Nahaar Industrial Enterprises Ltd. - 2007 (7) STR 26(T) ii) Upheld by P H HC- 2012 (25) STR 129 (P H) iii) India cements Ltd. - 2007 (7) STR 569 (T) iv) Paharpur Cooling Towers Ltd. - 2009 (15) STR 476 (T) v) Andhra Pradesh Paper Mills - 2007 (8) STR 166 (T) vi) Mahindra Ugine Steel Co. Ltd. - 2008 (12) STR 159 (T) vii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Therefore, the initial payment made by the appellant was valid in law. Therefore, the question of paying the same through cash again was not required under law and hence, the question of demand of any interest for late payment of service tax does not arise at all and the demand is unsustainable in law. Accordingly, we set aside the impugned order and allow the appeal with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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