2018 (7) TMI 1381

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....was carried out during the period October - November, 2010 for the period 2007- 2008 to 2009-2010. Based on the observation of the audit team, the Department proceeded to demand certain amounts by way of service tax as well as interest payable by the appellant on the cenvat credit allegedly improperly taken. The proceedings was finalised by issue of the impugned order which stands challenged in the present appeal. 2. With the above background, we heard Sh. Nishant Choudhary, ld. C.A. for the appellant and Sh. Sanjay Jain, ld. AR for the revenue. 3. We discuss below the various issues which are the subject matter of the present dispute and decide them one by one. 4. Ld. C.A. submitted that certain demands amounting to Rs. 8,624/- as....

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....dit availed has been considered as inadmissible. It is the further claim of the appellant that the cenvat credit as on 01.04.2011 was allowed to be lapsed without utilisation and hence there is no justification for levy of interest. Under the circumstances, we are of the view that the issue is whether the credit was allowed to lapse by the assessee without carrying it over to the next financial year or whether the same was utilised is required to be verified. For this purpose, we set aside this part of the demand and direct the adjudicating authority to decide the issue denovo after verification of the relevant record which will be submitted by the appellant. 6. The next issue pertains to the alleged short payment of service tax amountin....