https://www.taxtmi.com/caselaws?id=250872 Interest is not payable on Cenvat credit reversed before utilisation, so the interest demand on that component was unsustainable and set aside in favour of the assessee. A performance incentive received for appreciable performance was treated as a reward and not as consideration for any taxable service, so the service tax demand, with corresponding interest and penalty, was also set aside in favour of the assessee. The remaining conceded demands were left undisturbed. en-us Wed, 05 Mar 2014 00:00:00 +0530 Sat, 12 Nov 2022 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250872 Interest is not payable on Cenvat credit reversed before utilisation, so the interest demand on that component was unsustainable and set aside in favour of the assessee. A performance incentive received for appreciable performance was treated as a reward and not as consideration for any taxable service, so the service tax demand, with corresponding interest and penalty, was also set aside in favour of the assessee. The remaining conceded demands were left undisturbed. Case-Laws Service Tax Wed, 05 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250872