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Amrit Export (P) Ltd. Versus Commissioner of Central Excise, Kolkata

2015 (12) TMI 1576 - CESTAT KOLKATA

Demand of interest - appellant utilized accumulated Cenvat credit while discharging Service Tax liability from Cenvat credit on GTA Services under reverse charge mechanism - whether interest is required to be paid by the appellant for wrongly availin .....

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y in cash is attracted and has been correctly upheld by the first appellate authority. - Decided against the appellant - ST/493/2011-SM - Final Order No. A/75695/KOL/2015 - Dated:- 1-12-2015 - Shri H.K. Thakur, Member (T) Shri Asit Roy, Authorized Re .....

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it Roy Authorized Representative of the appellant appeared for personal hearing and argued that appellant utilized accumulated Cenvat credit while discharging Service Tax liability from Cenvat credit on GTA Services under reverse charge mechanism. Th .....

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est 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 applicabl .....

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ng (P) Ltd. [2014 (310) E.L.T. 509 (Mad.)]. 3. Sh. K. Choudhari, Supdt. (AR) appearing on behalf of the Revenue argued that department is asking for interest on amount of ₹ 4,08,177/- where Cenvat credit was utilized for discharging duty l .....

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