2018 (2) TMI 286

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..... hat interest payable on self assessed service tax shall be recovered as per Section 87 of the Act ibid, without service of notice. The period in this case is prior to 14.5.2015 - reliance placed in the case of Hindustan Insecticiedes Ltd. Versus Commissioner Central Excise, LTU [2013 (8) TMI 225 - DELHI HIGH COURT]. The demand of interest in hit by limitation - appeal allowed. - ST/41935/2017 .....

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..... e interest amounting to ₹ 2,63,733/- under Section 75 of the Finance Act, 1994. After due process of law, the Respondent, vide the Impugned Order confirmed the interest amount and also imposed penalty of ₹ 5,000/- under Section 77 of the Finance Act, 1994. Aggrieved by the Impugned Order, the Appellant has filed the instant appeal inter alia on the grounds that the notice issued for no .....

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..... i) Hindustan Insecticides Ltd Vs. CCE, LTU - 2013 (297) E.L.T. 332 (Del.) ii) Commissioner Vs. TVS Whirlpool Ltd. - 2000 (119) E.L.T. A177 (S.C.) iii) Jai Bharat Maruti Ltd Vs. CCE, Delhi - 2014 (307) E.L.T. 282 (P H) iv) Indian Medical Practitioner s Co-op Pharmacy Stores Ltd. - 2017 (349) E.L.T. 788 (Tri. - Chennai) 3. Against this, the Learned AR, Shri Arul Dura .....

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..... had occasion to consider similar issue in regard to Central excise duty. The Hon ble High Court held that it was reasonable that limitation applicable to claim of duty should also apply to claim of interest. In India Medical Practitioner s Co-op. Pharmacy Stores Ltd. the Tribunal followed the ratio laid in the case of Commissioner Vs. TVS Whirlpool (supra) which was a three judge bench .....

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..... which says that interest payable on self assessed service tax shall be recovered as per Section 87 of the Act ibid, without service of notice. The period in this case is prior to 14.5.2015. 6. From the above discussions, I hold that the demand of interest in hit by limitation and therefore not sustainable. The impugned order is set aside. The appeal is allowed with consequential reliefs if any .....

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