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2015 (12) TMI 1576 - AT - Service TaxDemand of interest - appellant utilized accumulated Cenvat credit while discharging Service Tax liability from Cenvat credit on GTA Services under reverse charge mechanism - whether interest is required to be paid by the appellant for wrongly availing and utilizing Cenvat credit - Held that:- demand of Service Tax for the period 1-1-2015 to 31-3-2007 was paid in cash on 13-9-2007 & 27-9-2007 belatedly. Therefore, interest liability for wrongly utilization of Cenvat credit and late payment of duty in cash is attracted and has been correctly upheld by the first appellate authority. - Decided against the appellant
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