2015 (12) TMI 1220

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..... be enforceable. Similarly, utility service charges received being payable to the respective authorities providing such service, there may not be enforceable demand for the time being. So far as reverse charge mechanism applicable in respect of demand of ₹ 34,292/- is concerned, that is good demand for recovery at present. Similarly, the CENVAT credit wrongly availed appears to be a credible .....

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..... /- relates to reverse charge mechanism for the technical consultancy service received from abroad. For the time being, the appellant shall not raise dispute which can be elaborately be heard in the course of regular hearing. Thirdly, the demand of ₹ 6,76,416/- relates to CENVAT credit. The department says that it has wrongly utilized but that is subject to thorough examination in the course .....

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..... n and prays for interim order for recovery. 5. Heard both sides and perused the records. 6. Examining the taxability and non-taxability, it transpires that the advance returned not being taxable, for the time being the interest demand may not be enforceable. Similarly, utility service charges received being payable to the respective authorities providing such service, there may not be enforc .....

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