Payment of Duty under protest

[MUNIRAJ SRINIVASAN]

Dear sir,

I have one doubt about , we have to pay central excise duty under protest, we have more credit is service tax , we can set off or availed said credit what is the legal provision

 

[YAGAY and SUN]

You may utilise this amount.  But for interest and penalties you would have to pay it through PLA.

AI Summary

Service tax credit utilisation can offset excise duty paid under protest, but interest and penalties must be paid through PLA. Available service tax credit may be utilised to offset central excise duty paid under protest, while interest and penalties must be paid separately through the Public Ledger Account (PLA).