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TMI Blog2017 (9) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... t for payment of duty on final products - Held that: - the amount so paid as per the audit objection, which was earlier paid by them and therefore, the said amount was adjusted in the subsequent month and there is no material available that the respondent availed Cenvat credit thereon - interest allowed - appeal dismissed - decided against Revenue. - ST/76082/2015-SM - A/75119/KOL/2017 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a refund claim of interest of ₹ 21,58,388/- as deposited by them. Adjudicating Authority rejected the refund claim. The respondent filed appeal before the Commissioner (Appeals). By the impugned order, Commissioner (Appeals) set aside the adjudication order. Hence, Revenue filed this appeal. 3. Heard both sides and perused the case records. 4. The Adjudicating Authority observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent that Service Tax though not applicable has been paid belatedly, and that belated payment has been used towards Cenvat credit. The payment made, therefore, 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. 3. The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee had availed Cenvat credit of service tax, so paid. They had claimed for refund of the interest amount paid by them for delayed payment on the ground that service tax was not payable on such import of service. The said refund claim was rejected on the ground that payment of service tax was made on volition and hence refund of interest on such voluntary payment of Service Tax was denied. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid by them and therefore, the said amount was adjusted in the subsequent month and there is no material available that the respondent availed Cenvat credit thereon. The present appeal by Revenue did not provide legal or factual basis to arrive at a contrary decision against the one recorded in the impugned order. Accordingly, the appeal filed by the Revenue is dismissed. (Pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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