{"id":39763,"date":"2011-04-06T00:00:00","date_gmt":"2011-04-05T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-revenue-on-6-april-2011-2"},"modified":"2018-07-31T01:11:54","modified_gmt":"2018-07-30T19:41:54","slug":"commissioner-vs-revenue-on-6-april-2011-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-revenue-on-6-april-2011-2","title":{"rendered":"Commissioner vs Revenue on 6 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Revenue on 6 April, 2011<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nTAXAP\/703\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nTAX\nAPPEAL No. 703 of 2010\n \n\n \n===============================================\n \n\nCOMMISSIONER\n- Appellant(s)\n \n\nVersus\n \n\nM\/S\nVULCAN INDUSTRIAL ENGINEERING CO LTD. - Opponent(s)\n \n\n=============================================== \nAppearance\n: \nMR\nRJ OZA for Appellant(s) : 1, \nMR DK TRIVEDI for Opponent(s) :\n1, \n===============================================\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t\t \n\n \n\n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS JUSTICE SONIA GOKANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 24\/03\/2011 \n\n \n\nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE AKIL KURESHI)<\/p>\n<p>1.\tRevenue<br \/>\nis in appeal against the judgment of the Customs Excise &amp; Service<br \/>\nTax Appellate Tribunal (CESTAT  for short) dated 12.10.2009.\n<\/p>\n<p>2.\tIssue<br \/>\npertains to interest under Section 75 of the Finance Act, 1994 on<br \/>\nalleged late payment of service tax. The case of the Revenue is that<br \/>\nthe assessee could not have used Cenvat credit for payment of the<br \/>\nservice tax and was required to pay it in cash. The assessee having<br \/>\ninitially utilized Cenvat credit and thereafter paying belated tax in<br \/>\ncash was liable to pay penalty as well as interest. Admittedly,<br \/>\nbefore the Tribunal , in the appeal filed by the Revenue, question of<br \/>\npenalty was not pressed. Sole question, therefore, presented before<br \/>\nthe Tribunal was one of interest on the so called delayed payment of<br \/>\nservice tax. The Tribunal upheld the contention of the respondent and<br \/>\nconfirmed the order of the Commissioner (Appeals) on various grounds.\n<\/p>\n<p>3.<br \/>\n\tHaving perused the documents on record and having heard the learned<br \/>\ncounsel for the parties, we find that the amount involved is<br \/>\nextremely small. On the principal sum of Rs.95,425\/- interest for a<br \/>\nbrief period is charged at 13% per annum. Looking to the smallness of<br \/>\nthe claim, we refrain from going into the question on merits. Tax<br \/>\nAppeal is dismissed on this ground.\n<\/p>\n<p>(Akil<br \/>\nKureshi, J. )<\/p>\n<p>(Ms.\n<\/p>\n<p>Sonia Gokani, J. )<\/p>\n<p>sudhir<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Revenue on 6 April, 2011 Author: Akil Kureshi,&amp;Nbsp;Ms Gokani,&amp;Nbsp; Gujarat High Court Case Information System Print TAXAP\/703\/2010 2\/ 2 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL No. 703 of 2010 =============================================== COMMISSIONER &#8211; Appellant(s) Versus M\/S VULCAN INDUSTRIAL ENGINEERING CO LTD. &#8211; Opponent(s) =============================================== Appearance : [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-39763","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Revenue on 6 April, 2011 - Free Judgements of Supreme Court &amp; 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