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TMI Blog2024 (10) TMI 1593X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant ORDER SANJEEV PRAKASH SHARMA, J. (Oral) CM-17413-CII-2023 Application has been filed for condonation of delay of 169 days in refilling the appeal. For the reasons stated, the same is allowed and the delay in refilling the appeal is condoned. Main case 1. The Revenue is challenging the order dated 21.07.2022 (Annexure A-3) passed by the CESTAT whereby the service tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find it can have any intention to evade All that happened in this case is by not paying the service tax when it is due but by paying it late the appellant had to pay interest on it as well The interest is not available as Cenvat credit The appellant had in fact lost by not paying service tax in time and has not gained anything at all We therefore find that there is no evidence of fraud or collusi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 and Section 80 was abolished only in 2015. The fact that the Commissioner adjudicated the matter after 2015 makes no difference as cases have to be decided as per the law when the lis began." 2. Learned counsel submits that because the respondent had full knowledge about the requirement of payment of service tax and had been paying the said amount even in the earlier returns, and it was only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded by the changes made to the Act of 2012 whereby only specified taxable services, which were chargeable to service tax earlier, were changed to services being taxable to all except those in the negative list. The issue is relating to the tax after the amendment i.e. 2012. 5. In view thereof, no case is made out in favour of the Revenue, and no error can be said to have been committed by the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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