9911796707
TMI Blog2012 (10) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... not be imposed as there is no failure to pay the duty at the time Liability to pay arises.As decided in case of [CCE v. Nahar Industrial Enterprises Ltd.2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT], Payment made initially through Cenvat credit was a good discharge of the tax liability and hence there cannot be a demand for interest. Tax paid again in cash only to avoid unnecessary litigation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their account. During an audit conducted by Revenue, the officers raised the objection that service tax on services received by the appellants could not have been paid through Cenvat credit and it should have been paid in cash. When the objection was pointed out the appellants paid the tax amount in cash. However they did not pay any interest on such tax initially paid through credit and later pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajasthan High Court in the case of CCE v. Nahar Industrial Enterprises Ltd. [2012] 21 taxmann.com 106 (Punj. & Har.) payment made initially through Cenvat credit was a good discharge of the tax liability and hence there cannot be a demand for interest. He submits that they paid the tax again in cash only to avoid unnecessary litigation and that cannot be a reason to demand interest from them when ..... X X X X Extracts X X X X X X X X Extracts X X X X
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