Whether duty can be paid throgh CENVAT or PLA_order passed by CESTAT.

[Yatin Bhopi]

Dear experts

Recently we have got order from CESTAT asking us to pay the duty with interest. We wish to pay the duty and interest. My query is:

Whether duty can be paid through CENVAT account or It has to be paid through PLA like interest.

Please guide.

[MUKUND THAKKAR]

Dear,

interest paid thru PLA. and duty paid thru cenvat account if balance is available.

[Mahir S]

Yes sir, interest is required to be paid through PLA, however you may pay the duty amount through cenvat if not specifically provided in the Tribunal,s order

[YAGAY and SUN]

Dear Yatin,

Interest and Penalties are required to be paid through PLA/GAR on line and duties/taxes can be paid through CENVAT credit Account.

Regards,

Sameer Malhotra

YAGAY and SUN

(Management, Business and Indirect Tax Consultants)

AI Summary

Payment method for duty and interest: duty may use CENVAT if allowed, interest and penalties via PLA/GAR.
Interest and penalties arising from a tribunal order should be paid through the Personal Ledger Account/GAR, while the duty/tax component may be discharged from available CENVAT credit unless the tribunal order or law expressly prohibits CENVAT utilisation, in which case payment must be made through PLA.