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TMI Blog2018 (4) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Appellant is liable to pay interest under Rule 14 in case where the Appellant have availed cenvat credit before making full payment of value, as indicated in the invoice / bill/ challan etc. issued by the service provider. 2. None appeared on behalf of the Appellant. However, in the Grounds of Appeal, they have submitted that even-though a part amount is withheld by the Appellant in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the Ld. A.R. and the Grounds of Appeal of the Appellant. I find that the limited issue before me is that whether the Appellant is liable to pay interest on the credit of input services, for which the part payment towards the service charges was made by the appellant at a later stage and the credit was taken at the time of receipt of service / invoice for the said service. As per the facts av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... once the service tax amount was paid to the service provider, the recipient is eligible to avail credit. Therefore, it cannot be said that the credit was taken before it was due and accordingly, no interest is chargeable. 5. With the above observation, we set aside the impugned order and allow the appeal. 6. The Cross-objection filed by the Revenue also stands disposed of accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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