2018 (4) TMI 355

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....volved in the present case is whether the Appellant is liable to pay interest under Rule 14 in case where the Appellant have availed cenvat credit before making full payment of value, as indicated in the invoice / bill/ challan etc. issued by the service provider. 2. None appeared on behalf of the Appellant. However, in the Grounds of Appeal, they have submitted that even-though a part amount i....

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.... order. 4. I have carefully considered the submissions made by the Ld. A.R. and the Grounds of Appeal of the Appellant. I find that the limited issue before me is that whether the Appellant is liable to pay interest on the credit of input services, for which the part payment towards the service charges was made by the appellant at a later stage and the credit was taken at the time of receipt of....