2011 (10) TMI 597

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....-10-2011<br>C.E.A. No. 85 of 2010 - -<br>Service Tax<br>-<br>N. Kumar and Ravi Malimath, JJ. Shri Jeevan J. Neeralgi, Advocate, for the Appellant. Shri U. Shivakumar and K.G. Sadashivaiah for M/s. S....

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....ry is as if they have not utilised it. It is only in cases where wrong taking or utilisation of credit the liability to pay interest would arise under Section 11A of the Act. In fact, the said questio....