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TMI Blog2018 (6) TMI 710X X X X Extracts X X X X X X X X Extracts X X X X ..... Subramaniyan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in providing services such as air travel agent, railway travel agent, BAS etc. and have centralized registration for eleven branches located in different places. The appellant was availing abatement benefit of Notification No.1/2006-ST dated 1.3.2006 in the case of various services. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June 2007 and Rs. 3,24,261/- for the period October 2007 to March 2009 along with interest and also imposed penalty under section 78 of the Finance Act, 1994. In appeal, Commissioner (Appeals) upheld the same. Hence these appeals. 2. On behalf of the appellant, ld. counsel Shri R. Sai Prashanth, submitted that during the impugned period, the appellant availed abatement under Sl. No. 2 of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2016 (43) STR 354 (Raj.) b. Punj Lloyd Ltd. Vs. CCE - 2015 (40) STR 1028 c. Tree House Hotel Club and Spa Vs. CCE - 2017 (4) GSTL 39 3. To canvass the argument that the appellant is not liable to pay interest on the credit which was reversed before utilization, he relied upon the following decisions:- a. CCE Vs. Stretegic Engineering P. Ltd. - 2014 (310) ELT 599 (Mad. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctional High Court in the case of Stretegic Engineering P. Ltd. (supra) has held that no interest is liable to be paid when the credit is reversed before utilization. The decisions in the cases of Sanjay Engineering Industries (supra) as well as Punj Lloyd Ltd. (supra) has held that when the credit has been reversed the condition that the assessee should not avail credit is satisfied and that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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