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2014 (8) TMI 304 - CESTAT AHMEDABADLevy of Interest - Delay in payment of duty from CENVAT Credit account - It was contended that there were sufficient balance in the Cenvat account of the applicant, therefore, no interest is demandable in the present proceedings - Bar of limitation - Held that:- So far as applicability of limitations of one year is concerned, the judgment passed by Delhi High Court will have relevance and it, prima facie, conveys that the demand of interest has also to be issued within one year. However, it is seen from the Annexure to the show cause notice dt. 18.04.2013 that the demand period is from October 2007 to March 2012 and the periodical duty paying returns in service tax matter are also required to be filed on half yearly basis. In view of the demand previsions the entire period is not beyond one year. Appellant has not made out a prima facie case for complete waiver of the confirmed demands as on merits once there is a delay in payment of duties the interest is required to be paid on the period of delay - stay granted partly.
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