2017 (3) TMI 248

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.... None appeared on behalf of the appellant despite notice. No adjournment request has been received. 2. I find that this is an old appeal, pertaining to 2008, hence taken up for disposal with the consent of the respondents. 3. Heard the Ld. A.R. Shri S. Mukherjee for the respondent. This is the second round of litigation before the Tribunal. The Tribunal vide its order No.1905/Vol./07 dated....

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....d in their ST-3 Returns. It is also the case of the appellant that the Ld. Commissioner has failed to examine/verify the correctness of the date of utilisation of Cenvat Credit and interest is payable on demand of Service Tax in cash payment only. The Tribunal vide order No. S-16/A-86/KOL/09 dated-04/03/2009 dismissed the appeal. 5. For appreciation of the fact, para '2' of the order is....

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....013 set aside the order dated 4/3/2009 and remanded the matter to the Tribunal for a fresh decision in accordance with law. Now this is the third round of litigation before the Tribunal. 6. After receipt of the order of the Hon'ble High Court the case was Listed for hearing on 23/09/2013 and 28/11/13 and the matter did not reach for hearing on these days. On 23/01/2014, 02/4/2014 (Adj. requests....

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....ash or by debit in the Cenvat credit account or by way of both . If the tax is paid through the Cenvat credit, it is the date of debit in the Cenvat Account which is the date of payment of tax. Merely, because the credit is available in the books of account, it does not mean that the tax has been paid. Therefore, the liability to pay interest has to be computed from the due date of payment of tax ....