2018 (11) TMI 1445

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....intenance; (iii) Clearing and Forwarding (C&F) Service; (iv) Rent-a-cab Service; and (v) Port Service 2. Today when the matter came up for hearing, Ld. Advocate Ms. S. Sridevi appeared on behalf of the assessee and Ld. AC (AR) Shri. R. Subramaniyan appeared on behalf of the Revenue. 3. During the course of hearing, Ld. Advocate submitted that the appeal relates to the period April, 2007 to March, 2011 which is prior to the amendment dated 01.04.2011. She further submitted that the issue stands covered in their favour by the following Orders : • M/s. Diamond Engineering (Chennai) Pvt. Ltd. Vs. C.C.E., Chennai-IV - 2017 (7) T.M.I. 710 - CESTAT Chennai; • C.C.E., Trichy Vs. M/s. Madras Cements Ltd. & vi....

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....ailed by them was not used by them and during the entire period was lying only as an account entry. In such a scenario, the interest liability would not arise. For such proposition, she relies upon the Hon'ble Karnataka High Court's decision in the case of Commissioner of Central Excise & Service Tax, Bangalore Vs Bill Forge Ltd., reported in 2012 (279) E.L.T. 209 (Kar.) as also the Hon'ble High Court of Madras in the case of Commissioner of Central Excise, Madurai Vs Strategic Engineering (P) Ltd. reported in 2014 (310) E.L.T. 509 (Mad.). However, learned advocate fairly admits that there is another decision of the Madras High Court in the case of Commissioner of Central Excise, Chennai Vs Delphi TVS Diesel Systems Ltd. reported in 2015 (3....