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TMI Blog2017 (3) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... ant despite notice. No adjournment request has been received. 2. I find that this is an old appeal, pertaining to 2008, hence taken up for disposal with the consent of the respondents. 3. Heard the Ld. A.R. Shri S. Mukherjee for the respondent. This is the second round of litigation before the Tribunal. The Tribunal vide its order No.1905/Vol./07 dated 23/11/2007 had decided the issue and set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant that the Ld. Commissioner has failed to examine/verify the correctness of the date of utilisation of Cenvat Credit and interest is payable on demand of Service Tax in cash payment only. The Tribunal vide order No. S-16/A-86/KOL/09 dated-04/03/2009 dismissed the appeal. 5. For appreciation of the fact, para '2' of the order is reproduced below: "Applicant filed this appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter to the Tribunal for a fresh decision in accordance with law. Now this is the third round of litigation before the Tribunal. 6. After receipt of the order of the Hon'ble High Court the case was Listed for hearing on 23/09/2013 and 28/11/13 and the matter did not reach for hearing on these days. On 23/01/2014, 02/4/2014 (Adj. requests by Appellant), 02/6/14 (Adj. request by Revenue) 14/07/201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the tax is paid through the Cenvat credit, it is the date of debit in the Cenvat Account which is the date of payment of tax. Merely, because the credit is available in the books of account, it does not mean that the tax has been paid. Therefore, the liability to pay interest has to be computed from the due date of payment of tax to the actual date of payment. If viewed from this perspective, in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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