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2017 (3) TMI 311 - AT - Service TaxCENVAT credit - book adjustments - On such book adjustments the appellant has taken credit and the demand of interest is made on the pretext that there is delay in paying service tax and that appellant has taken credit of the service tax even before the payment of the said amount to the Associated Enterprises - Held that: - When the service tax has been paid by the Associated Enterprises within time the demand of interest cannot sustain, in terms of provisions laid in Section 67(4)(c) - appeal allowed - decided in favor of appellant.
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