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of <h1>Service Tax Appeal Dismissed for Late Payment, Interest Requirement Upheld</h1> <h3>INDOWORTH (INDIA) PVT. LTD. Versus COMMISSIONER OF CUS. & C. EX., NAGPUR</h3> INDOWORTH (INDIA) PVT. LTD. Versus COMMISSIONER OF CUS. & C. EX., NAGPUR - 2012 (27) S.T.R. 3 (Bom.) The Bombay High Court dismissed the appeal regarding late payment of Service Tax used for CENVAT Credit, stating that interest must be paid for late payment. The Tribunal's decision was upheld, and no costs were awarded.
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