Commissioner, Central Excise v. M/S.Eurospin Industries Ltd.
Case brief
What is this about?
The Kerala High Court dismissed an appeal filed by the Commissioner, Central Excise & Customs, challenging a CESTAT order. The Tribunal had held that no interest demand was valid as the respondent had paid service tax before the impugned order's date. The court found no ground to interfere.
What did the court decide?
The appeal filed by the Commissioner is dismissed, confirming the CESTAT order denying the service tax interest demand.