https://www.taxtmi.com/caselaws?id=357425 Where service tax is paid by cheque, the date of presentation of the cheque to the designated bank is deemed to be the date of payment, subject to realization, so interest for the intervening period is not sustainable. The document also notes that an appellate authority must consider material documents already produced by the appellant before rejecting a claim; failure to do so justifies setting aside the order and remanding the matter for fresh consideration on the existing record. en-us Wed, 07 Mar 2018 00:00:00 +0530 Fri, 09 Sep 2022 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357425 Where service tax is paid by cheque, the date of presentation of the cheque to the designated bank is deemed to be the date of payment, subject to realization, so interest for the intervening period is not sustainable. The document also notes that an appellate authority must consider material documents already produced by the appellant before rejecting a claim; failure to do so justifies setting aside the order and remanding the matter for fresh consideration on the existing record. Case-Laws Service Tax Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357425