2012 (8) TMI 784 - HC - Service Tax

Payment of service tax though not applicable - belated payment has been used towards CENVAT Credit Held that - It must be treated as voluntary payment of service tax. If that amount is to be voluntarily permitted to be utilized towards CENVAT Credit, it is apparent that for late payment of service tax, interest amount needed to be paid

Summary

The Bombay High Court dismissed the appeal regarding late payment of Service Tax used for CENVAT Credit, stating that interest must be paid for late payment. The Tribunal's decision was upheld, and no costs were awarded.