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TMI Blog2021 (11) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... ative for the Respondent ORDER PER: DR. SUVENDU KUMAR PATI Confirmation of interest, on delayed payment of service tax through Cenvat Credit account, by the Commissioner (Appeals) in his Order No. PVNS/101/APPEALS THANE/MC/2018-19 dated 06.06.2018 is assailed in this appeal. 2. Factual backdrop of the case, in a nutshell, is that during the course of audit, on scrutiny of financial records of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner of Central Excise & S.T. Surat [2015 (38) STR 867 (Tri.Ahmd.)], Tata Business Support Services Ltd. Vs. Commr. Of S.T. Hyderabad-II [2017 (52) S.T.R. 346 (Tri.- Hyd.)] and M/s. Maansarovar Motors Pvt. Ltd. [2020-TIOL-1846-HCMAD- GST], submitted that it is an established fact that when the assessee has sufficient credit in its cenvat account, no interest is payable for delayed payment. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guage of Section 75 of the Finance Act, 1994, for which he sought no interference in the order passed by the Commissioner (Appeals). 5. I have gone through the case record, written note of submissions, relevant provision of law and the relied upon case laws. As can be noticed from the show cause issued to the appellant, interest is proposed to be levied on the appellant for the period from Octobe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the stipulated time. On the contrary, it can very well be said that the tax liability or its interest component can never be enforced and recovered from the assessee beyond the period from one year without any allegation of wilful non-payment on the ground of fraud, mis-statement, collusion etc. as noted above. Hence the order. ORDER 6. Appeal is allowed and the order passed by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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