2014 (5) TMI 876

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..... lant has to be upheld - Interest upheld - Penalty waived - Decided partly in favour of assessee. - ST/27838/2013-SM - Final Order No. 27058/2013 - Dated:- 2-12-2013 - SHRI B.S.V. MURTHY, J. For the Appellant : Mr. Deepak Kumar Jain B, CA For the Respondent : Mr. Ganesh Haavanur, Additional Commissioner (AR) JUDGEMENT Both sides agree that the appeal itself can be decided s .....

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..... ngs were initiated which has culminated in demanding of interest and imposition of penalty. 2. Learned CA submits that the appellant being an exporter of service, always has surplus in cenvat credit account and they regularly claimed refund of service tax/tax paid on such input services and therefore the question of utilising the credit does not arise. He also submits that the amount involved i .....

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..... sion of the Hon ble Supreme Court, the matter is no longer res integra and appellant is liable to pay interest even if the credit is not utilized. That being the position, the demand for interest made by the appellant has to be upheld and is accordingly upheld. 4. Having regard to the submission made by the learned CA and size of the appellant and also the fact that the amount involved is small .....

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