2015 (10) TMI 2535

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..... estion involved in this appeal is whether service tax (inclusive of cess) paid by the appellant towards cost of insurance covered in the cost of Maintenance Service provided by "M/s. Wartsila India Ltd." entitles it to the Cenvat credit of the service tax so paid. The conclusion of the authorities below was that, when the cost of services of similar nature was billed in invoices by the same provid .....

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..... ant by the service provider Therefore, appeal is allowed. 3. Learned counsel further submits that interest has been levied on the two invoices as aforesaid while there was reversal of credit. Appellant had sufficient credit on its record. 4. Subject to verification of the sufficiency of the credit on record, levy of interest shall be judged since the credit is claimed to have been not utilised. .....

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