TMI Blog2018 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon by the appellant in the case of Bill Forge Pvt. Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT] makes it clear that even prior the amendment, the opinion formed was that since the assessee has not taken the benefit of the cenvat credit taken except entry in their account books, there was no liability to pay the interest. Demand of interest and penalty set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.ST/51014/2018-ST [SM] - Final ORDER NO. 53341/2018 - Dated:- 26-11-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Ms. Sukriti Das, Advocates Present for the Respondent: Mr. P.R. Gupta, D.R. ORDER PER: RACHNA GUPTA Present appeal has been directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gupta, ld. D.R. for the Department. 4. It is submitted on behalf of the appellant that there has been an amendment dated 1st April, 2012 in Rule 14 of Cenvat Credit Rules in the year 2014 vide the word or therein has been substituted with word and . 5. She has relied upon the previous decisions of this Tribunal impressing upon that even prior the said amendment while relying upon the decision of Hon ble High Court of Karnataka in the case of CCE ST, Bangalore v. Bill Forge Pvt. Ltd. reported in 2012 (26) STR 204 that the demand of interest has been set aside. Those decisions are impressed upon to have been passed in appellant s own case. It is prayed that relying thereupon the order under challenge qua confirming the demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. It is being the acknowledged fact that vide an amendment in this rule the word or used herein has been substituted with word and . This particular amendment makes it clear that it is only when cenvat credit taken is utlised that the assessee shall be liable to pay the interest. Else no interest liability shall devolve upon the assessee. No doubt, the period in dispute is the period prior to the aforesaid amendment. But law has been settled that any amendment, which is beneficial in nature for the assessee has to be given a retrospective effect, as far as the assessee is concerned as was held by Hon ble Apex Court in the case of Suchitra Components Ltd. vs. CCE, Guntur -2007 (208) ELT 321 (SC). The decision as relied upon by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the said Rules, it is needless to say that the argument advanced by the learned counsel appearing for the appellant/Department is erroneous, whereas the argument advanced on the side of the respondent is really having merit and the substantial questions of law settled in the present Civil Miscellaneous Appeal are not having substance and altogether the present Civil Miscellaneous Appeal deserves to be dismissed. 9. In view of entire above discussion and keeping in view the previous decisions of this Tribunal court, as impressed upon by the appellant in the appellant s own appeal bearing No. ST/50483 dated 04.04.2018 in the Appeal No. 50613 dated 11.04.2018. The order under challenge is held to have ignored the subsequent amendment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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