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2018 (4) TMI 1105 - AT - Service TaxLiability of interest - reversal of excess accumulated and unutilized credit - Held that: - the issue stands considered by the Hon’ble Karnataka High Court in the case of Commissioner, LTU, Bangalore Vs. Bill Forge Pvt. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT], wherein it was held that in case the credit availed stands reversed, without utilization, no interest liability would arise - demand on interest set aside - appeal allowed - decided in favor of appellant.
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