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TMI Blog2017 (3) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... aying the tax on the due date - demand of interest upheld. Penalty - Held that: - appellants are a public sector undertaking and there are no allegations in the show cause notice that there is any fraud or collusion involved in this case - penalty withheld. Appeal disposed off - decided partly in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... er No. A/1191/13/CSTB/C-I dt. 28.05.2013 Balmer Lawrie & Co. Ltd. 4. Hindustan Petroleum Corporation Ltd.- 2009 (245) ELT (T)." 5. The Ld. AR reiterated the findings in the Order-in-Appeal and stated that the prayer is only for waiver of penalty and interest. 6. Heard the parties and perused the records. 7. The appellant s argument is that, as per the judgment of the Hon'ble High Court of Andhra Pradesh in the case of ITC Ltd. (supra) and of this Tribunal in the case of Reliance Industries Ltd. (supra), the appellants are eligible for Cenvat Credit of the service tax paid on repair and maintenance undertaken in the residential colony of the employees. On the very same issue, the Hon'ble High Court of Bombay in the case of Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supra). Hence, I am placing reliance on the judgment of Bombay High Court in Manikgarh Cement (supra). In view of the foregoing, there is no infirmity in the order of the ld. Commissioner (Appeals) as far as the demand is concerned. 9. As for the interest, the same is compensatory in nature. In this regard, reliance is place on the judgment of the Hon'ble Apex Court in the case of Pratibha Processors Vs. UOI 1996(88) ELT 12 (SC) wherein it was held as under:- "13. In fiscal Statutes, the import of the words -- "tax", "interest", "penalty", etc. are well known. They are different concepts. Tax is the amount payable as a result of the charging provision. lt is a compulsory exaction of money by a public authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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