2013 (12) TMI 325

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....nt. ORDER In this case, M/s. Lima Polymers Ltd. had utilized the service of transportation for outward transportation of goods from their factory. This service was received during the month of April and May, 2007. 2. But the appellants did not pay service tax on such service which they were required to pay. Later on, when issue was pointed out to them in November, 08, they paid such servic....

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....rescribing that this tax has to be paid through cash has come into force from April, 2008 only. They argued that the provisions applicable at the time of receipt of the service would apply and not the provision in force at the time of payment of service tax. He relies on the decision of the Tribunal in the case of Reliance Industries Ltd. v. CCE reported in 2008 (10) S.T.R. 243 laying down that th....

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....ents of both sides. This is an issue on which there is no clear provision under the Rules. But considering the overall scheme of the Cenvat Credit Rules, I am of the view that the provisions that are applicable on the date of payment would apply. Therefore, I do not give any relief in the matter of duty demanded. However, on payment of such amount in PLA along with the interest, they are allowed t....