TMI Blog2015 (12) TMI 1576X X X X Extracts X X X X X X X X Extracts X X X X ..... g and utilizing Cenvat credit - Held that:- demand of Service Tax for the period 1-1-2015 to 31-3-2007 was paid in cash on 13-9-2007 & 27-9-2007 belatedly. Therefore, interest liability for wrongly utilization of Cenvat credit and late payment of duty in cash is attracted and has been correctly upheld by the first appellate authority. - Decided against the appellant - ST/493/2011-SM - Final Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailing exemption of 75% from gross value charged by GTA. That no interest is leviable as the entire Cenvat credit taken was reversed. It was his case that case law of Apex Court in the case of UOI v. Ind. Swift Laboratories [2011-TIOL-21-SC-CX = 2012 (25) S.T.R. 184 (S.C.) = 2011 (265) E.L.T. 3 (S.C.)] is not applicable to the present factual matrix in view of case law CCE v. Maruti Udyog Limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ash on 13-9-2007 27-9-2007 belatedly. Interest liability for wrongly utilization of Cenvat credit and late payment of duty in cash is attracted and has been correctly upheld by the first appellate authority. The case law relied upon by the appellant are not applicable to the existing factual matrix because appellant in fact utilized Cenvat credit for payment of Service Tax which was not admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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