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2019 (2) TMI 474 - AT - Service TaxLiability of Interest - amount of CENVAT credit taken and reversed - SCN not issued demanding interest - whether appellant is required to be issued a show cause notice for the demand of interest or otherwise? - Held that:- There is no dispute as to the fact that appellant was not issued a show cause notice. The Dy. Commissioner of Customs, Central Excise & Service Tax, Warangal Division, by letter dated 12.10.2010 has demanded interest on the amounts reversed by the appellant and also specifically states that as per Rule 14 of CENVAT Credit Rules, there is no requirement for issuance of show cause notice - the lower authorities have totally erred in entertaining such a view while demanding interest without issuance of show cause notice. In the absence of any show cause notice for the recovery of interest the entire demand for interest is unsustainable - appeal allowed - decided in favor of appellant.
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