https://www.taxtmi.com/caselaws?id=129012 Cenvat credit was held usable for payment of service tax on an output service, following the Tribunal's earlier precedent that such utilisation is not barred merely because the liability is service tax. The declaration concerning non-availment of the benefit of Notification No. 12/03-S.T. was not finally decided and was remitted for verification by the adjudicating authority, which was directed to examine its contents and pass orders according to law. On the interest issue, the Tribunal held that no interest could be levied where the tax was paid from the Cenvat credit account, and the interest demand was set aside. en-us Fri, 17 Jul 2009 00:00:00 +0530 Tue, 16 Apr 2013 12:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129012 Cenvat credit was held usable for payment of service tax on an output service, following the Tribunal's earlier precedent that such utilisation is not barred merely because the liability is service tax. The declaration concerning non-availment of the benefit of Notification No. 12/03-S.T. was not finally decided and was remitted for verification by the adjudicating authority, which was directed to examine its contents and pass orders according to law. On the interest issue, the Tribunal held that no interest could be levied where the tax was paid from the Cenvat credit account, and the interest demand was set aside. Case-Laws Service Tax Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129012