2021 (11) TMI 364

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....tive for the Respondent ORDER PER: DR. SUVENDU KUMAR PATI Confirmation of interest, on delayed payment of service tax through Cenvat Credit account, by the Commissioner (Appeals) in his Order No. PVNS/101/APPEALS THANE/MC/2018-19 dated 06.06.2018 is assailed in this appeal. 2. Factual backdrop of the case, in a nutshell, is that during the course of audit, on scrutiny of financial records of t....

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....ssioner of Central Excise & S.T. Surat [2015 (38) STR 867 (Tri.Ahmd.)], Tata Business Support Services Ltd. Vs. Commr. Of S.T. Hyderabad-II [2017 (52) S.T.R. 346 (Tri.- Hyd.)] and M/s. Maansarovar Motors Pvt. Ltd. [2020-TIOL-1846-HCMAD- GST], submitted that it is an established fact that when the assessee has sufficient credit in its cenvat account, no interest is payable for delayed payment. 4. ....

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....uage of Section 75 of the Finance Act, 1994, for which he sought no interference in the order passed by the Commissioner (Appeals). 5. I have gone through the case record, written note of submissions, relevant provision of law and the relied upon case laws. As can be noticed from the show cause issued to the appellant, interest is proposed to be levied on the appellant for the period from October....