9911796707
TMI Blog2021 (9) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent ORDER The issue involved in the present case is that whether the appellant is liable to pay interest on the Cenvat credit availed on the contribution of service charges collected from employees in respect of Outdoor Catering Services and whether the appellant is liable to penalty. 2. Shri Dhaval Shah, Learned Counsel appearing on behalf of the appellant submits that though the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, at the time of taking credit it was correctly taken hence, interest and penalty is not chargeable. He placed reliance on the following judgments: * GF Toll Road Pvt. Ltd Vs. Commissioner of Central Tax & GST, Thane- 2020(3) TMI 849- CESTAT Mumbai * Castrol India Ltd Vs. CCE, Raigad- 2015(9) TMI 1335- CESTAT Mumbai * ITC Ltd Vs Commissioner of GST & CE- 2019 (7) TMI 164- CESTAT Chenn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09/2017 * Skf Technologies India P Ltd - A/13452/2017 * KEC International Lyd - A/13857/2017 4. I have carefully considered the submission made by both the sides and perused the record. The limited issue is that in the case where the appellant has availed Cenvat Credit on outdoor Catering Services and admittedly the portion of the service charges was contributed by the employee is not Cenvata ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken credit. Therefore, in terms of Rule 14 of CCR, 2004 interest is chargeable. In the Rule it is clearly provided that whether the credit is taken or utilized the interest will be chargeable. In the present case even if the credit was not utilized but taken wrongly therefore, the interest is chargeable from the date of taking credit till the date of reversal, if any made. Both the sides have rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
