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Judgment
Heard Shri S.G. Shukla, learned Counsel for the appellant and Shri S.K. Mishra, learned A.S.G.I. for respondent. Perused the impugned order dated 24-12-2010 passed by the 2011 (22) S.T.R. 197 . It is apparent that Service Tax though not applicable has been paid belatedly, and that belated payment has been used towards CENVAT Credit. The payment made, therefore, must be treated as voluntary payment of service tax. If that amount is to be voluntarily permitted to be utilized towards CENVAT Credit, it is apparent that for late payment of service tax, interest amount needed to be paid.
The Tribunal has properly considered all aspects. We do not find any substantial question of law arise for consideration. Appeal is, therefore, dismissed. No costs.