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TMI Blog2014 (11) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... sider that this issue also has to be remanded for consideration. - Decided in favour of assessee. - ST/26069/2013-DB - Final Order No. 21693 / 2014 - Dated:- 8-9-2014 - SHRI B.S.V. MURTHY AND SHRI S.K. MOHANTY, JJ. FOR THE APPELLANT : MR. G.SHIVADASS, ADV. FOR THE RESPONDENT : MR. R. GURUNATHAN, A.R. JUDGEMENT Per B.S.V. MURTHY Appellant is seeking condonation of delay of 16 days in filing the appeal. It has been explained that the Order-in-Original was mis-placed by the Company officials and the order was retrieved and thereafter, the appeal has been filed. It was submitted that during the relevant time, they had other proceedings which were taken up and consequently, this was missed out. We are satisfied wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal taking a view that no service tax is payable on such service at all. He relied upon the decision in their own case in Final Order No. 27047/2013 dated 02.12.2013. He submitted that since the service itself has been held as not liable to service tax, the question of payment of differential interest does not arise. Prima facie, we find that this submission has considerable force. In this case, the Order-in-Original was passed on 26.10.2012 and the decision of the Tribunal was not available at that time. Therefore, it would be appropriate to direct the original adjudicating authority to take into account the decision of the Tribunal and apply the same to the facts of the case and pass an order. 4.1. The next demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2014-TIOL-466-HC-MAD-CX] and submitted that in both these cases, the decision of Honble Supreme Court in the case of Ind-swift Laboratories Ltd. (supra) was considered and thereafter, both High Courts came to the conclusion that if credit is not utilized, there is no need to pay interest. 4.4. We take note of the fact that in the case of Balmer Lawrie Co. Ltd. (supra), the Tribunal had considered the decision in the case of Bill Forge Pvt. Ltd. (supra) and had observed that in Bill Forge Pvt. Ltd. case, the credit was taken and reversed in the same month which is not a case before us. However, we find that the decision of Honble High Court of Madras in case of Strategic Engineering (P) Ltd. [2014-TIOL-466-HC-MAD-CX] is the only decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said Rules is applicable and therefore, the assessee is bound to pay interest as well as penalty. The Honourable Apex Court has dealt with Rule 14 of the said Rules and subsequently on the basis of facts available in that case has given a finding to the effect that assessee therein is liable to pay interest as well as penalty. 9. The learned counsel appearing for the respondent has contended that the decision reported in 2012 (25) S.T.R. 184 (SC) (Union of India) Vs. Ind-Swift Laboratories Limited) 2011-TIOL-21-SC-CX has been elaborately dealt with in the decision reported in 2012 (26) S.T.R. 204 (Karnataka) (Commissioner of Central Excise S.T Bangalore Vs. Bill Forge Private Limited) - 2011-TIOL-799-HC-KAR-CX 10. In fact, this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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