TMI Blog2009 (10) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... n cash and reversal of debit entry, only procedural irregularity was rectified. The liability of interest has been prescribed where the appellant retains the money which may be due to be paid to the Government which is not the case here - ST/10 & 11/2009 - A/2147-48/2009-WZB/AHD - Dated:- 12-10-2009 - Mr. B.S.V. Murthy, Member (Technical) Shri S.C. Bhide, Consultant for the Assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the service tax in cash, subject to reversal of entry made in the Cenvat account. On the basis of this submission, the appellants were directed to pay the service tax in cash subject to which debit entry already made in the Cenvat account would get restored. Revenue is in appeal against the decision of the Commissioner (Appeals), wherein he has set aside he liability for interest also. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this case was paid by the appellants at the relevant time through Cenvat credit, it follows that there is no failure on the part of the appellants to pay the service tax in time. Further, in the present case no financial benefit has been availed by the appellants in not paying the service tax by cash initially as they had paid the service tax through Cenvat credit in time. I therefore find no just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h whereas in this case, it is only interest since the liability has been accepted. I find that the learned Consultant on behalf of the respondents has agreed to pay in cash to end the litigation. I also note that by reversing the Cenvat credit, the appellant was not retaining any money belonging to the Government and by payment in cash and reversal of debit entry, only procedural irregularity was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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