2018 (8) TMI 1499

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..... he case of Strategic Engineering (P) Ltd. [2014 (11) TMI 89 - MADRAS HIGH COURT] has categorically held that when the assessee has reversed the credit before utilization, the demand of interest and the penalty cannot sustain - the demand of interest and the penalty requires to be set aside - appeal allowed - decided in favor of appellant.
Ms. Sulekha Beevi C.S., Member (Judicial) Ms. S. Sridev .....

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..... enance charges for sewage treatment plants and interior decoration for the office premise, corporate membership, payroll services, photocopier and travel agent services. The appellant in the present appeal has reversed the entire credit and is contesting the demand of interest and the penalty imposed. She relied upon the decision in the case of Commissioner of Central Excise, Madurai Vs. Strategic .....

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