2018 (4) TMI 1105

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..... r the Respondent Per: Archana Wadhwa After hearing both sides, we find that the appellant availed Cenvat credit in respect of common input services in terms of the provisions of Rule 6 (3) (c) of Cenvat Credit Rules. Such credit so availed by the assessee can be utilized to an extent off 20% of the amount of service tax payable on taxable output service. Such utilization was in terms of the said .....

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..... nted but they are not disputing the same. The only issue in the present appeal is confirmation of interest in respect of the above reversal of Cenvat credit. 4. We find that the issue stands considered by the Hon'ble Karnataka High Court in the case of Commissioner, LTU, Bangalore Vs. Bill Forge Pvt. Ltd. - 2012 (279) ELT 209 (Kar.), wherein after considering the Hon'ble Supreme Court decision in .....

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