2015 (12) TMI 1576

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....nt (AR), for the Respondent. ORDER This appeal has been filed by the appellant against OIA No. 244/ST/KOL/2011, dated 5-8-2011 passed by Commissioner (Appeals-I), Kolkata. 2. Sh. Asit Roy Authorized Representative of the appellant appeared for personal hearing and argued that appellant utilized accumulated Cenvat credit while discharging Service Tax liability from Cenvat credit on GTA Serv....

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....310) E.L.T. 509 (Mad.)]. 3. Sh. K. Choudhari, Supdt. (AR) appearing on behalf of the Revenue argued that department is asking for interest on amount of Rs. 4,08,177/- where Cenvat credit was utilized for discharging duty liability which could not be done under reverse charge basis and duty was required to be paid in cash. 4. Heard both sides and perused the case records. The only issue....